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
