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.
