CUSTOMS

  • Decree 59/2018/ND-CP (“Decree 59”) dated 20 April 2018 of the Government amendments and supplements to some articles of Decree 08/2015/ND-CP dated 21 January 2015 guidance on customs procedures, inspection, supervision and control procedures.

VALUE ADDED TAX

  • Official letter 1136/TCT-CS (“OL 1136”) dated 03 April 2018 of the General Department of Taxation on value added tax (“VAT”) refund for housing project of construction and real estate company;
  • Official letter 1489/TCT-DNL (“OL 1489”) dated 20 April 2018 of the General Department of Taxation guidance on monetary allowance received.

SALARY AND WAGES

  • Decree 72/2018/ND-CP (“Decree 72”) dated 15 May 2018 of Government regulations on statutory pay rate for public officials, public employees and armed forces’ personnel.

INVOICES

  • Official letter 1167/TCT-CS (“OL 1167”) dated 5 April 2018 of the General Department of Taxation guidance on supporting documents for fixed assets which are imported and delivered directly to dependent branch;
  • Official letter 1596/TCT-CS (“OL 1596”) dated 02 May 2018 of the General Department of Taxation guidance on issuing additional VAT invoice after the tax inspection and tax audit.

VALUE ADDED TAX, CORPORATE INCOME TAX, FOREIGN CONTRACTOR WITHHOLDING TAX

  • Official letter 1550/TCT-CS (“OL 1550”) dated 24 April 2018 of the General Department of Taxation guidance on advertising expenses on Facebook and Google.

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