Text & Form

A. NEW DOCUMENTS 1. Decree No. 182/2024/NĐ-CP on the management and use of the Investment Support Fund 2. Decree No. 20/2025/NĐ-CP amending Decree No. 132/2020/NĐ-CP on tax administration for enterprises with related-party transactions B. GUIDANCE DOCUMENTS 1. Official Letter No. 1920/CTTTH-TTHT dated November 5, 2024 issued by the Thua Thien Hue Tax Department 2. Official Letter No. 6888/CTTBI-TTHT dated November 28, 2024 issued by the Thai Binh Tax Department 3. Official Letter No. 757/CT-TTHT on tax policy regarding trade discounts and payment discounts C. ADDITIONAL INFORMATION 1. Official Letter No. 27613/CTBDU-TTHT on tax imposition by the Customs Authority 2. Official Letter No. 4936/CTNTH-TTHT from the Ninh Thuan Tax Department on handling mistakenly canceled e-invoices 3. Official Letter No. 5177/TCHQ-GSQL in 2024 on exported goods sent to bonded warehouses and subsequently re-imported into the domestic market, issued by the General Department of Customs 4. Official Letter No. 452/CTTGI-TTHT on issuing e-invoices for goods given as gifts, donations, or free samples

A. NEW DOCUMENTS 1. Decree 180/2024/NĐ-CP of the Government regulating the value-added tax reduction policy under Resolution 174/2024/QH15 dated November 30, 2024, of the National Assembly. 2. Circular 24/2024/TT-BTC guiding the administrative and non-business accounting regime issued by the Minister of Finance. 3. Circular 01/2025/TT-BLĐTBXH on the adjustment of monthly salary and income for social insurance contributions. B. GUIDANCE DOCUMENTS 1. Official Letter 19/CTTQU-TTHT of the Tax Department of Tuyen Quang Province regarding value-added tax refunds for exported goods and services. 2. Official Letter 72/TCT-CS of the General Department of Taxation on corporate income tax policies. 3. Official Letter 11043/CTQNA-TTHT of the Tax Department of Quang Nam Province on invoicing and deductible expenses for corporate income tax purposes. C. ADDITIONAL INFORMATION 1. Official Letter 7539/CTBGI-TTHT of the Tax Department of Bac Giang Province on the recognition of owner’s contributed capital in the audited financial statements for 2024. 2. Official Letter 99/TCT-CS of the General Department of Taxation on value-added tax. 3. Official Letter 73/TCT-CS of 2025 issued by the General Department of Taxation addressing concerns regarding capital transfer activities.

A.    NEW DOCUMENTS     1. Law on Value Added Tax 2024 No. 48/2024/QH15 applicable in 2025 2. Resolution 174/2024/QH15, 8th Session, 15th National Assembly 3. Changes in conditions for input VAT deduction from July 2025   B. GUIDANCE DOCUMENTS 1. Official dispatch 2636/CTHPH-TTHT of Hai Phong City Tax Department on answering tax policy 2. Official dispatch 4614/CTHPH-TTHT of Hai Phong City Tax Department on guiding the issuance of individual invoices when liquidating assets 3. Official dispatch 2928/CTVPH-TTHT of Vinh Phuc Province Tax Department responding to policy on conditions for deduction for non-cash payments   C. ADDITIONAL THINGS TO KNOW 1. Official dispatch 6007/TCT-CS of the General Department of Taxation on value added tax policy 2. Official dispatch 31787/CTBDU-TTHT of the Binh Duong Provincial Tax Department on deductible expenses when setting aside and handling bad debts 3. Official dispatch 31789/CTBDU-TTHT of the Binh Duong Provincial Tax Department on tax policy for inventory goods that must be destroyed

A.    NEW DOCUMENTS     1.    Decree 143/2024/ND-CP on voluntary occupational accident insurance for employees working without labor contracts     2.    Circular 76/2024/TT-BTC regulating the information disclosure regime and reporting regime on the offering and trading of individual corporate bonds in the domestic market and the offering of corporate bonds to the international market. 3. Decree 147/2024/ND-CP on management, provision and use of internet services and online information   B. GUIDANCE DOCUMENTS 1. Official dispatch 51359/CTHN-TTHT on the use of electronic invoices in export processing zones when liquidating assets 2. Official dispatch 4991/TCT-CS of the General Department of Taxation on tax policies for sales discounts and trade discounts 3. Official dispatch 2521/CTVPH-TTHT of the Vinh Phuc Provincial Tax Department on value added tax and corporate income tax policies for dependent accounting branches   C. ADDITIONAL THINGS TO KNOW 1. Official dispatch 3644/CTTGI-TTHT on additional declaration when the buyer returns the goods 2.    Official Letter 5071/TCT-KK 2024 on VAT refund for investment projects 3.    Official Letter 3052/CTAGI-TTHT on electronic invoices for exported goods

A.    NEW DOCUMENTS 1.    Decree 123/2024/ND-CP of the Government regulating administrative sanctions for violations in the land sector 2.    Decree 128/2024/ND-CP amending Decree 81/2018/ND-CP guiding the Commercial Law 3.    Circular 48/2024/TT-NHNN applying interest rates on deposits of organizations at credit institutions B.    GUIDELINES 1.    Official Letter 3918/CTBNI-TTHT of the Bac Ninh Provincial Tax Department on value added tax policy during the construction phase of export processing enterprises 2.    Official Letter 3976/CTBNI-TTHT of the Bac Ninh Provincial Tax Department on corporate income tax incentives for expansion investment projects 3. Official Dispatch 8796/CTHDU-TTHT of Hai Duong Provincial Tax Department on tax policy for property lease contracts of individuals and business households C. MORE INFORMATION 1. Official Dispatch 4855/TCHQ-TXNK of the General Department of Customs on import tax refund 2. Official Dispatch 25992/CTBDU-TTHT of Binh Duong Provincial Tax Department on tax policy 3. Official Dispatch 4566/TCT-KK of the General Department of Taxation on value added tax (VAT) refund for investment projects in other provinces and cities

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.