A. NEW TEXT
1. Decree No. 38/2022/ND-CP stipulating the minimum wage for employees working under labor contracts.
2. Compulsory use of electronic invoices.
3. Decree No. 49/2022/ND-CP amending and supplementing a number of articles of the Law on Value-Added Tax and Decrees guiding its implementation.
4. Decision 568/QD-TCT on the process of managing electronic stamps for alcohol and electronic cigarettes for domestic consumption, issued by the Director of the General Department of Taxation.
B. WRITTEN INSTRUCTIONS.
1. Official Letter 2455/TCT-DNNCN on the implementation of electronic invoices, receipts and documents withholding personal income tax (“PIT”).
2. Official Letter No. 2594/TCT-CS of the General Department of Taxation on CIT reduction under Decree 92/2021/ND-CP.
3. Official Letter 32670/CTHN-TTHT issued by the General Department of Taxation, Hanoi City, on tax policies for capital contribution and receipt.
4. Official Letter 32315/CTHN-TTHT issued by the General Department of Taxation, Hanoi City Department of Taxation on regulations on invoicing.
C. MORE NEED TO KNOW. 1. Resolution 20/2022/UBTVQH15 on environmental protection tax rates for gasoline, oil and grease promulgated by the National Assembly Standing Committee.
