Legal newsletter September 2023

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Legal newsletter September 2023

    A. NEW TEXT

    1.      Global minimum tax: an opportunity in a challenge

    2.    Decree 67/2023/ND-CP of the Government regulating compulsory insurance for civil liability of motor vehicle owners, compulsory fire and explosion insurance, compulsory insurance in construction investment activities

    3.     Decree 68/2023/ND-CP amending Decree 115/2022 Preferential export tariff schedule

    4.     Decree 70/2023/ND-CP amending Decree 152/2020/ND-CP regulating foreign workers working in Vietnam and recruiting and managing Vietnamese workers working for organizations foreign officials and individuals in Vietnam

    B. INSTRUCTIONAL DOCUMENTS

    1.     Official Dispatch 65202/CTHN-TTHT Hanoi 2023 guiding VAT rates according to Decree 15/2022/ND-CP

    2.     Official dispatch 65973/CTHN-TTHT of Hanoi Tax Department on corporate income tax final declaration and finalization

    3.     Is the provision for devaluation of inventory included in deductible expenses when calculating corporate income tax?

    4.     Sales invoice for foreigners

    C. OTHER DOCUMENTS

    1.     Official dispatch 63648/CTHN-TTHT Hanoi 2023 handling invoices with errors

    2.     Official Dispatch 67046/CTHN-TTHT of 2023 on criteria for names of goods and services on value-added invoices issued by Hanoi Tax Department

    3.     Official Dispatch No. 67047/CTHN-TTHT of 2023 on value-added tax policy issued by Hanoi Tax Department

    4.     Official Dispatch 67051/CTHN-TTHT of 2023 regulating invoices for the production of exported products used as fixed assets for branches issued by the Hanoi Tax Department

    5.         Is VAT reduced for scrap?

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