Legal Newsletter June 2024

A. NEW DOCUMENTS

1. Decree 64/2024/ND-CP extends the deadline for paying VAT, CIT, PIT, and land rent in 2024.

2. Decree 65/2024/ND-CP extends the deadline for paying special consumption tax for domestically manufactured or assembled cars.

3. Draft Resolution to reduce VAT in the last 6 months of 2024.

B. GUIDANCE DOCUMENTS

1. Official Letter 27296/CTHN-TTHT from the Hanoi City Tax Department regarding tax policy on loan interest.

2. Official Letter 2728/CTQNG-TTHT from the Quang Ngai Provincial Tax Department on guiding the supplementary declaration of omitted input VAT.

3. Official Letter 2353/TCT-CS 2024 on value-added tax.

4. Official Letter 2285/CTHYE-TTHT from the Hung Yen Provincial Tax Department on depreciation costs when upgrading fixed assets.

C. ADDITIONAL INFORMATION

1. Official Letter 4371/CTDAN-TTHT from the Da Nang City Tax Department on invoicing for capital contribution activities.

2. Official Letter 33314/CTHN-TTHT from the Hanoi City Tax Department on invoicing for subleasing land with attached infrastructure.

3. Official Letter 15340/CTBDU-TTHT from the Binh Duong Provincial Tax Department on invoicing for returned goods.

4. Official Letter 15344/CTBDU-TTHT from the Binh Duong Provincial Tax Department on abbreviating addresses on invoices.