Tax Update

• In case, the parent company is equitized, should the branch be considered VAT refund?
• Taxation when giving gifts to employees
• Changing the level of tax calculation for environmental protection
  ...

Tax Update

• Regulations on VAT refund
• Amending tax regulations on enforcement of tax administrative decisions
• Exemption of proof of origin of goods when using e-invoice
• Handling of export tax duties
  ...

Tax Update

• New regulations on the use of electronic invoice (“e-invoice”)
• VAT declaration with tax authority of other province...

Tax Update

• Import duty on imported goods under customs supervision that are destroyed by fire...

Tax Update

• Guideline on tax policy for the use of electronic vouchers for the purposes of tax declaration and payment....

Tax Update

• Value added tax ("VAT") refund on export of imported goods
• Cancel the regulations on preferential treatment of 50% reduction of personal income tax ("PIT") on taxable incomes of persons working in economic zones....

Tax Update

• Tax policy on value added invoices (VAT) issued at the wrong time
• Tax policy for the fraudulent invoices...

Tax Update

• New regulations about deductible and non-deductible expenses for calculating the CIT purpose
• Value-added tax refund for exported products, services...

Tax Update

• Tax policy on foreigners who are assigned for working in Vietnam
• Deduction of PIT paid in Japan when finalizing PIT in Vietnam
• Value Added Tax (“VAT”) invoice on payments on behalf of customer
• Corporate Income Tax (“CIT”) incentives for income from gifts and donations...

Tax Update

• New Decree on Value-Added Tax (“VAT”) and Corporate Income Tax (“CIT”)
• Transfer of goods through border-gates...

Tax Update

• Circular guiding, amending, supplementing circulars on VAT, CIT, PIT...

Update on Social Insurance

• Draft Decree providing on compulsory social insurance for foreigners working in Vietnam...