Text & Form

A. NEW DOCUMENTS. 1. Decree 103/2024/ND-CP on land use fees and land rent. 2. Circular 06/2024/TT-BLDTBXH 2024 amending and supplementing a number of articles of Circulars 26/2016/TT-BLDTBXH and 27/2016/TT-BLDTBXH. 3. Decision 1495/QD-KTNN on the Regulations on organization and operation of the State Audit Team issued by the State Auditor General on August 20, 2024. B. GUIDANCE DOCUMENTS. 1. Instructions for finalizing personal income tax from salaries and wages in 2024. 2. Official dispatch 17716/CTBDU-TTHT of the Binh Duong Provincial Tax Department on instructions on tax refund policy. 3. Official dispatch 3602/TCT-CS of the General Department of Taxation on contractor tax policy on loan interest. C.    MORE INFORMATION. 1. Official dispatch 5544/CTBDU-TTHT of the Binh Duong Provincial Tax Department on value added tax refund for on-site production activities. 2. Official dispatch No. 17832/CTHN-TTHT on contractor tax declaration. 3. Official dispatch 5714/CTBGI-TTHT of the Bac Giang Provincial Tax Department on corporate income tax incentives for adding more business lines.

A. NEW DOCUMENTS 1. The Government issues Decree 74/2024/ND-CP regulating regional minimum wages, effective from July 1, 2024 2. Decree 72/2024/ND-CP of the Government regulating the policy of reducing value added tax according to Resolution 142/2024/QH15 dated June 29, 2024 of the National Assembly 3. Do enterprises have to pay 7% more salary for qualified people when increasing regional minimum wages from July 1, 2024? B. GUIDANCE DOCUMENTS 1. Official Letter 75439/CT-TTHT in 2018 on compensation for breach of economic contracts 2. Official Letter 2087/TCT-CS in 2024 on corporate income tax policy issued by the General Department of Taxation 3. Customs procedures for imported goods sent by mistake C. ADDITIONAL INFORMATION 1. In case at the time the enterprise applies for a C/O, it uses the expected (technical) rate/loss rate, but at the time of post-clearance inspection, the enterprise provides an explanation and the Customs authority determines that the use of the actual rate affects the origin of the exported goods for which a C/O has been granted 2. Proposal to issue regulations on tax exemption for re-imported goods after repair or replacement 3. Value added tax policy on goods imported by contractors to build factories and offices for export processing enterprises

A. NEW DOCUMENTS Decree 64/2024/ND-CP extends the deadline for paying VAT, CIT, PIT, and land rent in 2024. Decree 65/2024/ND-CP extends the deadline for paying special consumption tax for domestically manufactured or assembled cars. Draft Resolution to reduce VAT in the last 6 months of 2024. B. GUIDANCE DOCUMENTS Official Letter 27296/CTHN-TTHT from the Hanoi City Tax Department regarding tax policy on loan interest. Official Letter 2728/CTQNG-TTHT from the Quang Ngai Provincial Tax Department on guiding the supplementary declaration of omitted input VAT. Official Letter 2353/TCT-CS 2024 on value-added tax. Official Letter 2285/CTHYE-TTHT from the Hung Yen Provincial Tax Department on depreciation costs when upgrading fixed assets. C. ADDITIONAL INFORMATION Official Letter 4371/CTDAN-TTHT from the Da Nang City Tax Department on invoicing for capital contribution activities. Official Letter 33314/CTHN-TTHT from the Hanoi City Tax Department on invoicing for subleasing land with attached infrastructure. Official Letter 15340/CTBDU-TTHT from the Binh Duong Provincial Tax Department on invoicing for returned goods. Official Letter 15344/CTBDU-TTHT from the Binh Duong Provincial Tax Department on abbreviating addresses on invoices.

A. NEW DOCUMENTS Decree 45/2024/ND-CP amending Decree 39/2019/ND-CP on the organization and operation of the Small and Medium Enterprise Development Fund. Decree 48/2024/ND-CP amending Decree 130/2018/ND-CP providing guidelines on digital signatures and digital signature authentication services. Decree 52/2024/ND-CP regulating non-cash payments. Proposal to increase the regional minimum wage from July 1, 2024. B. GUIDING DOCUMENTS Official Letter 2346/CTCTH-TTHT from Can Tho City Tax Department on the application of promotion programs. Official Letter 12683/CTBDU-TTHT from Binh Duong Province Tax Department on tax policy regarding capital contribution transfer. Official Letter 2125/TCT-CS 2024 on value-added tax policy. C. ADDITIONAL INFORMATION Official Letter 1681/TCT-QLN 2024 on the implementation of debt freezing for taxpayers required to file for bankruptcy, issued by the General Department of Taxation. Official Letter 11734/CTBDU-TTHT from Binh Duong Province Tax Department on onsite export activities. Official Letter 1930/TCT-CS 2024 on land rental exemption during basic construction, issued by the General Department of Taxation. Official Letter 26844/CTHN-TTHT from Hanoi City Tax Department on tax policies for household businesses.

A.    NEW TEXT 1.   Decree 10/2024/ND-CP on high-tech zones 2.  Decree No. 34/2024/ND-CP of the Government: Regulating the List of dangerous goods, transporting dangerous goods by road motor vehicles and inland waterway vehicles 3.   Is it possible to issue an invoice after the acceptance date? B.    INSTRUCTIONAL DOCUMENTS 1.   Official dispatch 10458/CTBDU-TTHT of Binh Duong Provincial Tax Department issuing invoices without tax codes and electronic invoices with commercial discounts 2.   Official dispatch 2612/CTBGI-TTHT of the Tax Department of Bac Giang province on issuing value-added invoices upon receipt of sold goods 3.   Official dispatch 10120/CTBDU-TTHT of the Tax Department of Binh Duong province on family allowance deduction documents for dependents C.   WHAT MORE YOU NEED TO KNOW 1.   Official dispatch 16889/CTHN-TTHT of Hanoi Tax Department on asset liquidation 2.   Official Dispatch 1511/TCT-KK 2024 invoices for business locations different from the province where the head office is located 3.  Official Dispatch 1457/TCT-QLN of the General Department of Taxation on temporary exit from the country for legal representatives of taxpayers

A. NEW TEXT 1.  Deduction of social insurance paid abroad 2.  Official Dispatch No. 955/TCT-CS on electronic invoices 3.  Official Dispatch 10480/CTHN-TTHT providing guidance on the content of invoices B. INSTRUCTION DOCUMENTS 1. Official Dispatch No. 8983/CTHN-TTHT tax policy on capital transfer and donation activities 2. Official Dispatch No. 8974/CTHN-TTHT on corporate income tax and personal income tax policy C. WHAT MORE YOU NEED TO KNOW 1. Official dispatch No. 9579/CTHN-TTHT on instructions for carrying forward losses after a branch terminates operations 2.  Official Dispatch No. 658/TCT-CS on the policy Certificate of incentives for production of supporting industry products prioritized for development is the basis for applying corporate income tax incentives under supporting industry conditions

A. NEW DOCUMENT 1. Decree 05/2024/ND-CP Special preferential import tariff schedule of Vietnam - Cambodia for the period 2023-2024 2. Decree 11/2024/ND-CP loan interest, payment method, project settlement under BT contract 3. Circular 20/2023/TT-BLDTBXH adjusting salary and monthly income for which social insurance has been paid B. INSTRUCTION DOCUMENTS 1.  Official Dispatch 5115/TCT-CS 2023 on corporate income tax policy issued by the General Department of Taxation 2.  Official dispatch 5980/TCHQ-TXNK 2023 on imported goods for export production issued by the General Department of Customs 3.  Official dispatch No. 31450/CTBDU-TTHT of 2023 on processing electronic invoices issued by the Tax Department of Binh Duong province 4.  Official dispatch 4267/CTHN-TTHT of Hanoi Tax Department on value added tax policy when merging businesses C. WHAT MORE YOU NEED TO KNOW 1. Official Dispatch 163/CTKGI-TTHT of Kien Giang Provincial Tax Department on additional declaration of tax declaration documents 2. Official Dispatch 4850/CTHN-TTHT Hanoi 2024 tax policy on brokerage commission payments 3.  Official dispatch 428/TCHQ-TXNK of the General Department of Customs on tax policy on imported and then re-exported goods

A. NEW DOCUMENT 1. Resolution 42/2023/UBTVQH15 of the National Assembly Standing Committee on environmental protection tax rates on gasoline, oil, and lubricants 2. Decree No. 94/2023/ND-CP regulating VAT reduction policy according to Resolution No. 110/2023/QH15 2 3. Decision 22/QD-TCT 2024 Framework program for updating knowledge of tax procedure service practice B. INSTRUCTION DOCUMENTS 1. Joint venture companies with investment capital on the application of additional corporate income tax according to regulations to prevent global tax base erosion 2. Official dispatch 46974/CTHN-TTHT Hanoi 2023 conditions and documents to prove family deductions 3. Official dispatch 230/TCT-KK of the General Department of Taxation on late payment interest for corporate income tax 4. Official dispatch 238/TCT-TTKT 2024 tax policy for enterprises with associated transactions 9 C. MORE NEED TO KNOW 1. Official dispatch 257/TCT-CS of the General Department of Taxation on tax policy on conditions for deduction and refund of value-added tax 2. Does the company have to pay workers when they are out of work? 3. Official Dispatch No. 15/TCT-KK 2024 declaring additional increase in VAT amount requested for refund for investment projects

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

A. NEW TEXT 1.     Decision 11/2023/QD-TTG Regulating the Level of Reportable High Value Transactions 2.     Circular 63/2023/TT-BTC amending a number of Circulars on fees and charges 3.     Resolution 182/NQ-CP of 2023 on the Resolution project on value added tax reduction issued by the Government B. INSTRUCTIONAL DOCUMENTS 1.     Official Dispatch 3782/TCT-CS 2023 on tax policy 2.     Official Dispatch 74367/CTHN-TTHT 2023 guiding the issuance of invoices for returning imported goods 3.     Official Dispatch 4890/TCT-KK 2023 on time to issue export invoices 4.     Official Dispatch 74722/CTHN-TTHT of the Hanoi Tax Department on issuing promotional invoices to reduce sales prices C. MORE NEED TO KNOW 1.    Official Dispatch 4083/TCT-CS Of the General Department of Taxation on Responding to Tax Policy 2.     Official Dispatch 71228/CTHN-TTHT 2023 on contractor tax issued by Hanoi City Tax Department 3.        Official Dispatch 70784/CTHN-TTHT Hanoi 2023 tax policy for non-resident individuals