A. NEW TEXT
1. Decree 91/2022/ND-CP of the Government issued on October 30, 2022 amending and supplementing a number of parts of the Government's Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of parts of the Law on Tax administration
2. Circular 12/2022/TT-NHNN of the State Bank of Vietnam issued on September 30, 2022 guiding the management of foreign exchange for borrowing and paying foreign debts of enterprises.
B. WRITTEN INSTRUCTIONS
1. Official Letter 4485/TCT-PC of the General Department of Taxation issued on December 1, 2022 on the implementation of Decree No. 118/2021/ND-CP.
2. Official Letter 51206/CTHN-TTHT issued by Hanoi Tax Department on October 24, 2022 on the deductible interest expense when calculating corporate income tax (CIT).
3. Official Dispatch 53393/CTHN-TTHT of Hanoi Tax Department issued on November 4, 2022 on the declaration of current value added tax (VAT).
4. Official Letter 53407/CTHN-TTHT of Hanoi Tax Department issued on November 4, 2022 on corporate income tax (CIT) declaration after merger.
5. Official Letter 54309/CTHN-TTHT of Hanoi Tax Department issued on 10/11/2022 on electronic invoices.
