Newsletter Vietnam - August 2021

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Category: 2021

Published on Thursday, 16 September 2021 09:09

Written by Lý Trà My

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TAX UPDATES

• VAT rate when providing repair services to export processing enterprises if there is no customs documents
• Guidelines to identify the related party which only made the loan
• Deductible expenses, PIT for expenses related to the Covid-19 epidemic
• Guidance on sanctioning administrative violations on taxes and invoices
• Revenue under 100 million VND/year is not subject to VAT and PIT
• Guidance on CIT policy for the purchase and vaccination against Covid-19 for employees
• Guidance on loan interest expenses in enterprises with related party transactions

BUSINESS UPDATE

• Update Decree 80/2021 guiding the Law on Supporting Small and Medium Enterprises

English version: Newsletter - August 2021 (PDF)
Vietnamese version: Newsletter - August 2021 (PDF)

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