Legal newsletter January 2024

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Legal newsletter January 2024

    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

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