Text & Form

A. NEW TEXT 1.  Deduction of social insurance paid abroad 2.  Official Dispatch No. 955/TCT-CS on electronic invoices 3.  Official Dispatch 10480/CTHN-TTHT providing guidance on the content of invoices B. INSTRUCTION DOCUMENTS 1. Official Dispatch No. 8983/CTHN-TTHT tax policy on capital transfer and donation activities 2. Official Dispatch No. 8974/CTHN-TTHT on corporate income tax and personal income tax policy C. WHAT MORE YOU NEED TO KNOW 1. Official dispatch No. 9579/CTHN-TTHT on instructions for carrying forward losses after a branch terminates operations 2.  Official Dispatch No. 658/TCT-CS on the policy Certificate of incentives for production of supporting industry products prioritized for development is the basis for applying corporate income tax incentives under supporting industry conditions

A. NEW DOCUMENT 1. Decree 05/2024/ND-CP Special preferential import tariff schedule of Vietnam - Cambodia for the period 2023-2024 2. Decree 11/2024/ND-CP loan interest, payment method, project settlement under BT contract 3. Circular 20/2023/TT-BLDTBXH adjusting salary and monthly income for which social insurance has been paid B. INSTRUCTION DOCUMENTS 1.  Official Dispatch 5115/TCT-CS 2023 on corporate income tax policy issued by the General Department of Taxation 2.  Official dispatch 5980/TCHQ-TXNK 2023 on imported goods for export production issued by the General Department of Customs 3.  Official dispatch No. 31450/CTBDU-TTHT of 2023 on processing electronic invoices issued by the Tax Department of Binh Duong province 4.  Official dispatch 4267/CTHN-TTHT of Hanoi Tax Department on value added tax policy when merging businesses C. WHAT MORE YOU NEED TO KNOW 1. Official Dispatch 163/CTKGI-TTHT of Kien Giang Provincial Tax Department on additional declaration of tax declaration documents 2. Official Dispatch 4850/CTHN-TTHT Hanoi 2024 tax policy on brokerage commission payments 3.  Official dispatch 428/TCHQ-TXNK of the General Department of Customs on tax policy on imported and then re-exported goods

A. NEW DOCUMENT 1. Resolution 42/2023/UBTVQH15 of the National Assembly Standing Committee on environmental protection tax rates on gasoline, oil, and lubricants 2. Decree No. 94/2023/ND-CP regulating VAT reduction policy according to Resolution No. 110/2023/QH15 2 3. Decision 22/QD-TCT 2024 Framework program for updating knowledge of tax procedure service practice B. INSTRUCTION DOCUMENTS 1. Joint venture companies with investment capital on the application of additional corporate income tax according to regulations to prevent global tax base erosion 2. Official dispatch 46974/CTHN-TTHT Hanoi 2023 conditions and documents to prove family deductions 3. Official dispatch 230/TCT-KK of the General Department of Taxation on late payment interest for corporate income tax 4. Official dispatch 238/TCT-TTKT 2024 tax policy for enterprises with associated transactions 9 C. MORE NEED TO KNOW 1. Official dispatch 257/TCT-CS of the General Department of Taxation on tax policy on conditions for deduction and refund of value-added tax 2. Does the company have to pay workers when they are out of work? 3. Official Dispatch No. 15/TCT-KK 2024 declaring additional increase in VAT amount requested for refund for investment projects

A. NEW DOCUMENT 1.  Decision No. 78/QD-TCT dated February 2, 2023 of the General Department of Taxation 2.  Resolution 107/2023/QH15 on the application of additional corporate income tax according to regulations to prevent global tax base erosion 3.  Decree 90/2023/ND-CP regulating the collection rates, collection, payment, exemption, management and use of road use fees from February 1, 2024 B. INSTRUCTION DOCUMENTS 1.  Instruct the seller to determine the VAT rate of 8% or 10% 2.  Instructions for reporting on foreign labor use in 2023 in the city. HCM 3.  Official Dispatch 5477/TCT-QLN of the General Department of Taxation on exemption of late payment interest C.  WHAT MORE YOU NEED TO KNOW 1.   Total payment of pension and social insurance benefits for January and February 2024 before Lunar New Year 2.    Official Dispatch 5568/TCT-CS of the General Department of Taxation on tax policy on welfare expenses for employees 3.  Official dispatch 86486/CTHN-TTHT of Hanoi Tax Department on corporate income tax policy for expenses from the salary provision fund 4.    Official Dispatch 5567/TCT-CS of the General Department of Taxation on tax policy for the transfer of all capital in a single-member limited liability company owned by an organization

A. NEW TEXT 1.     Decision 11/2023/QD-TTG Regulating the Level of Reportable High Value Transactions 2.     Circular 63/2023/TT-BTC amending a number of Circulars on fees and charges 3.     Resolution 182/NQ-CP of 2023 on the Resolution project on value added tax reduction issued by the Government B. INSTRUCTIONAL DOCUMENTS 1.     Official Dispatch 3782/TCT-CS 2023 on tax policy 2.     Official Dispatch 74367/CTHN-TTHT 2023 guiding the issuance of invoices for returning imported goods 3.     Official Dispatch 4890/TCT-KK 2023 on time to issue export invoices 4.     Official Dispatch 74722/CTHN-TTHT of the Hanoi Tax Department on issuing promotional invoices to reduce sales prices C. MORE NEED TO KNOW 1.    Official Dispatch 4083/TCT-CS Of the General Department of Taxation on Responding to Tax Policy 2.     Official Dispatch 71228/CTHN-TTHT 2023 on contractor tax issued by Hanoi City Tax Department 3.        Official Dispatch 70784/CTHN-TTHT Hanoi 2023 tax policy for non-resident individuals

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?

A. NEW DOCUMENT 1. Decision 15/2023/QD-TTg of the Prime Minister stipulating the application of ordinary tax rates to imported goods 2. Decision 970/QD-TCT 2023 Tax inspection process 3. Decision 7785/QD-TLD 2023 amending Decision 6696/QD-TLD dated January 16, 2023 4. Decree 26/2023/ND-CP of the Government Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Mixed Taxes, Out-of-quota Import Taxes 5. Decree 42/2023/ND-CP adjusting pensions, social insurance benefits and monthly benefits 6. Circular 34/2023/TT-BTC on collection and use of fees eligible for environmental monitoring activities B. INSTRUCTION DOCUMENTS 1. Official Letter 45193/CTHN-TTHT of Hanoi Tax Department on corporate income tax incentives for new investment projects in industrial parks 2. Official Letter 8732/CTTPHCM-TTHT of Ho Chi Minh City Tax Department on the reduction of 2% value-added tax in Decree 44/2023/ND-CP 3. Official dispatch 51359/CTHN-TTHT Hanoi 2023 on using electronic invoices in export processing zones when liquidating assets C. MORE NEED TO KNOW 1. Official dispatch 2336/TCT-CS of the General Department of Taxation on land rental policy 2. Official dispatch 45194/CTHN-TTHT of Hanoi Tax Department on personal income tax declaration for employees 3. Official Letter 46972/CTHN-TTHT of Hanoi Tax Department on VAT declaration for head office and branches 4. Official dispatch 3292/TCT-CS of the General Department of Taxation on invoices 5. Official dispatch 59259/CTHN-TTHT Hanoi 2023 loan interest rates between affiliated companies

A NEW TEXT 1 Decree increasing the base salary to 1.8 million VND/month from July 1, 2023 2 Decree 44/2023/ND-CP of the Government regulating the value-added tax reduction policy under Resolution 101/2023/QH15 dated June 24, 2023 of the National Assembly 3 Circular 44/2023/TT-BTC of the Ministry of Finance regulating the collection of a number of fees and charges to support people and businesses B INSTRUCTIONS Document 1 Official Letter 42926/CTHN-TTHT Hanoi 2023 VAT rates for export activities 2 Official Letter 43260/CTHN-TTHT Hanoi 2023 VAT rates on services provided to export processing enterprises C MORE THINGS TO KNOW 1 Contract signed before July 1, 2023 but extended after July 1, 2023, VAT of 8% or 10% will be applied.

A.    VĂN BẢN MỚI 1.      Thông tư 31/2022/TT-BTC ngày 30/06/2022 do Bộ Tài Chính ban hành về việc danh mục hàng hóa xuất khẩu, nhập khẩu Việt Nam 2.      Nghị định 15/2022/NĐ-CP ngày 28/01/2022 về việc áp dụng quy định về thuế suất thuế GTGT trên hóa đơn điện tử B.     VĂN BẢN HƯỚNG DẪN 1.      Công văn 60513/CTHN-TTHT của Cục thuế TP. Hà Nội chính sách hoàn thuế GTGT trường hợp ủy thác xuất khẩu.  2.      Công văn 60510/CTHN-TTHT chi phí được trừ khi tính thuế TNDN đối với khoản tài trợ UBND    3.      Công văn 62543/CTHN-TTHT của Cục thuế TP. Hà Nội về chính sách thuế TNCN với chuyên gia nước ngoài  C.    ĐIỀU CẦN BIẾT THÊM 1.      Quyết định 02/2022/QĐ-KTNN ngày 03/11/2022 do Tổng Kiểm toán Nhà nước ban hành Quy định về theo dõi, kiểm tra việc thực hiện kết luận, kiến nghị kiểm toán 2.      Công văn 59940/CTHN-TTHT ngày 06/12/2022 do Cục Thuế TP. Hà Nội ban hành về chính sách thuế đối với nhà thầu nước ngoài