A. NEW TEXT
1. Circular 41/2022/TT-BTC dated July 5, 2022 issued by the Ministry of Finance guiding the accounting regime applicable to social and charity activities
2. Decree No. 49/2022/ND-CP dated July 29, 22 of the Government amending and supplementing a number of articles of the Government's Decree No. 209/2013/ND-CP of December 18, 2013 detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax, which has been amended and supplemented with a number of articles under Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 100/2016/ND
B. TUTORIAL DOCUMENTS
1. Official Letter 46742/CTHN-TTHT dated September 23, 2022 issued by the Hanoi Tax Department on the value-added tax rate applicable to commission brokerage activities.
2. Official Letter 46907/CTHN-TTHT dated September 26, 2022 issued by Hanoi Tax Department on the handling of invoices with errors.
3. Official Letter 47147/CTHN-TTHT dated September 27, 2022 of Hanoi Tax Department on VAT declaration for e-invoices with a date different from the date of signing.
C. MORE THINGS TO KNOW
1. Decree No. 65/2022/ND-CP dated September 16, 2022 amending Decree 153/2020/ND-CP stipulating the private offering and trading of corporate bonds in the domestic market and the offering of corporate bonds to the international market
2. Decision No. 1521/QD-TCT dated September 22, 2022 on the process of practicing management of tax procedure service practice promulgated by the Director of the General Department of Taxation.
