A. NEW DOCUMENT
1. Decision No. 78/QD-TCT dated February 2, 2023 of the General Department of Taxation
2. Resolution 107/2023/QH15 on the application of additional corporate income tax according to regulations to prevent global tax base erosion
3. Decree 90/2023/ND-CP regulating the collection rates, collection, payment, exemption, management and use of road use fees from February 1, 2024
B. INSTRUCTION DOCUMENTS
1. Instruct the seller to determine the VAT rate of 8% or 10%
2. Instructions for reporting on foreign labor use in 2023 in the city. HCM
3. Official Dispatch 5477/TCT-QLN of the General Department of Taxation on exemption of late payment interest
C. WHAT MORE YOU NEED TO KNOW
1. Total payment of pension and social insurance benefits for January and February 2024 before Lunar New Year
2. Official Dispatch 5568/TCT-CS of the General Department of Taxation on tax policy on welfare expenses for employees
3. Official dispatch 86486/CTHN-TTHT of Hanoi Tax Department on corporate income tax policy for expenses from the salary provision fund
4. Official Dispatch 5567/TCT-CS of the General Department of Taxation on tax policy for the transfer of all capital in a single-member limited liability company owned by an organization
