A. NEW TEXT
1. Decree No. 34/2022/ND-CP dated May 28, 22 of the government on extending the deadline for payment of VAT, CIT, PIT and land rent in 2022.
2. Decree No. 41/2022/ND-CP amending and supplementing a number of articles of the Government's Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents, and Decree No. 15/2022/ND-CP dated January 28, 2022 of the Government stipulating tax exemption and reduction policies according to the National Assembly's Resolution No. 43/2022/QH15 on socio-economic development, monetary recovery and support programs.
B. GUIDELINES
1. Official Letter 25024/CTHN-TTHT of the Tax Department of Hanoi City on the making of invoices.
2. Official Letter 25532/CTHN-TTHT of Hanoi Tax Department on value-added tax policy under Decree 15/2022/ND-CP and reduced land rent.
3. Official Letter 2194/TCT-KK of the General Department of Taxation on Organization of the implementation of Decree No. 34/2022/ND-CP
4. Dispatch 7563/CTTPHCM-TTHT issued by the Tax Department of Ho Chi Minh City on electronic PIT withholding documents
C. MORE THINGS TO KNOW
1. Signs of violations in invoice management.
2. Methods of declaration and calculation of value-added tax on gold, silver and gems.
3. Still paying at least 7% higher than the minimum wage for trained workers.
