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Date: 2021-05-11

Newsletter Vietnam - April 2021


  • Recommendation on electronic invoice data components
  • The deductible expense for supporting and sponsoring the prevention of Covid-19
  • Amendment, supplement and guidance on the implementation of the Law on Import and Export tax
  • Eligibility of hi-tech enterprises
  • Guidance on electronic tax transactions


  • Adjustment to increase salary for compulsory insurance


  • Detailed provisions and guidance on the implementation of a number of articles of the Investment Law

English version: Newsletter - April 2021 (PDF)

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Date: 2021-03-19

Newsletter Vietnam - March 2021


  • Guidance on implementation of corporate income tax (“CIT”) finalization in 2020
  • Guidance on implementation of personal income tax (“PIT”) in 2020
  • CIT exemption and deduction applied to science and technology enterprise
  • Tax policy for the mould of EPE lent to domestic enterprise
  • Tax policy to goods imported for exported production
  • Guidance on PIT declaration for income payers who are not subject to VAT declaration

English version: Newsletter - March 2021 (PDF)

Vietnamese version: Newsletter - March 2021 (PDF)...

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Date: 2021-03-02

Newsletter Vietnam - February 2021


  • Enterprise Law No. 59/2020/QH14 dated June 17th, 2020 of the National Assembly (effective from January 1st, 2021)
  • Decree No. 01/2021/ND-CP dated January 4th, 2021 of the Government on business registration


  • Circular No. 105/2020/TT-BTC dated December 3rd, 2020 of the Ministry of Finance guiding on tax registration (effective from January 17th, 2021)
  • Circular No. 06/2021/TT-BTC dated January 22nd, 2021 of the Ministry of Finance guiding the implementation of articles in the Tax Administration Law dated June 13rd, 2019 applied to exports, imports (effective from March 8th, 2021)
  • Official Letter No. 271/TCT-TTKT dated January 27th, 2021 of General Department of Taxation on introduction new regulations of the Decree No. 132/2020/ND-CP

English version: Newsletter - February 2021 (PDF)

Vietnamese version: Newsletter - February 2021 (PDF)...

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Date: 2021-03-02

Newsletter Vietnam - January 2021


  • Circular No. 10/2020/TT-BLĐTBXH dated November 12th, 2020 of Ministry of Labor, Invalids and Social Affairs regulating and guiding on the principles of the Labor Code about labor contract content, collectively bargaining about jobs that can negatively influence to reproduction function
  • Decree No. 145/2020/ND-CP dated December 14th, 2020 of the Government regulating and guiding some articles of the Labor Code on working conditions and labor relations
  • Decree No. 152/2020/ND-CP dated December 30th, 2020 of the Government on foreign workers working in Vietnam and recruitment and management of Vietnamese workers working for foreign employers in Vietnam (effective from February 15th, 2021)


  • Official Letter No. 5032/TCT-CS dated November 26th, 2020 of General Department of Taxation about expenditures on quarantining foreign experts serving prevention and control of Covid-19
  • Resolution No. 178/NQ-CP dated December 12th, 2020 of The Government on the regulation meeting in November 2020 about import tax exemption for production of exported products
  • Official Letter No. 8115/TCHQ-TXNK dated December 28th, 2020 of General Department of Vietnam Customs on treating tax of goods temporarily exported, re-imported


  • Decree No. 128/2020/ND-CP dated October 19th, 2020 of the Government on penalties for administrative customs offences

English version: Newsletter - January 2021 (PDF)

Vietnamese version: Newsletter - January 2021 (PDF)...

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