VALUE ADDED TAX

  • Official Letter 536/TCT-CS (“OL 536”) dated 09 February 2018 of the General Department of Taxation guidance on value added tax (“VAT”) policy for providing services to foreign customers via websites;
  • Official Letter 645/TCHQ-TXNK (“OL 645”) dated 31 January 2018 of the General Department of Customs guidance on value added tax (“VAT”) of water treatment substances;
  • Official Letter 153/TCT-CS (“OL 153”) dated 10 January 2018 of the General Department of Taxation guidance on value added tax (“VAT”) refund for investment projects.

EXPORT AND IMPORT DUTIES

  • Official Letter 1218/TCHQ-TXNK (“OL 1218”) dated 07 March 2018 of the General Department of Customs guidance on tax refund for companies which were imposed import tax;
  • Official Letter 1973/TCHQ-TXNK (“OL 1973”) dated 12 April 2018 of the General Department of Customs on the conditions for application of special preferential import duty rates to on-spot imports and exports.

PERSONAL INCOME TAX

  • Official Letter 407/TCT-TNCN (“OL 407”) dated 29 January 2018 of the General Department of Taxation guidance on personal income tax (“PIT”) declaration and deduction of individuals who have many income’s sources from the salary for finalization purpose.

VALUE ADDED TAX, CORPORATE INCOME TAX

  • Official Letter 1063/TCT-KK (“OL 1063”) dated 29 March 2018 of the General Department of Taxation guideline on tax policy for separating Enterprises.

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