I. NEW DOCUMENT
Circular 41/2022/TT-BTC dated July 5, 2022 issued by the Ministry of Finance guiding the accounting regime applied to social and charitable activities.
Decree No. 49/2022/ND-CP dated July 29, 2013 of the Government on amending and supplementing a number of articles of Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government regulating detailing and guiding the implementation of a number of articles of the Value Added Tax Law, which has been amended and supplemented with a number of articles according to Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP.
II. GUIDELINES
Official Dispatch No. 46742/CTHN-TTHT dated September 23, 2022 issued by the Hanoi Tax Department on value added tax rates for commission-based brokerage activities.
Official dispatch 46907/CTHN-TTHT dated September 26, 2022 issued by Hanoi Tax Department on handling invoices with errors.
Official Dispatch 47147/CTHN-TTHT dated September 27, 2022 of Hanoi Tax Department on VAT declaration for electronic invoices with a date of creation different from the date of signing.
III. MORE NEED TO KNOW
Decree No. 65/2022/ND-CP dated September 16, 2022 amending Decree 153/2020/ND-CP regulating private offerings and transactions of corporate bonds in the domestic market and bond offerings corporate bonds to the international market.
Decision 1521/QD-TCT dated September 22, 2022 on Procedures for management of tax procedure service practice issued by the Director General of the General Department of Taxation.
