Category Archives: Latest Tax Newsbriefs


Tax Alert Jul 2019 has been updated many new regulations, details are as follows: ·         Official Letter No.2355/TCT-DNNCN dated 10 June 2019 of the General Department of Taxation on the obligation to deduct PIT of the Company when paying in case hiring business individuals as employees; ·         Official Letter No.47391/CT-TTHT dated 19 June 2019 of Hanoi City Tax […]


Tax Alert Jun 2019 has been updated many new regulations Details are as follows: ·         Increasing based salary to VND 1,490,000/month from 01 July, 2019; ·         Official Letter No.2425/TCT-CS dated 14 June, 2019 of the General Department of Taxation guiding the sale of security assets for loan; ·         Official Letter No.21839/CT-TTHT dated 18 April, 2019 of Hanoi City Tax Department […]


Tax Alert May 2019 has been updated many new regulations. Details are as follows: ·         Official Letter No.1763/TCT-KK (“OL 1763”) dated 4th May, 2019 of the General Department of Taxation about dossiers of invalidation of tax code ·         Official Letter No.1385/TCT-CS (“OL 1385”) dated 16th April, 2019 of the General Department of Taxation guiding VAT policy ·         Official Letter No.1381/TCT-DNL (“OL 1381”) […]


CUSTOMS Decision No.18/2019/QĐ-TTg (“Decision 18”) dated 19thApril, 2019 of The Prime Minister regulating the import of used machinery, equipment and technological lines Official Letter No. 2190/TCHQ-TXNK (“OL 2190”) dated 16th April, 2019 of the General Department of Customs resolving problems in the management of customs valuation VALUE ADDED TAX Circular No. 18/2019/TT-BTC (“Circular 18”) dated […]


ENTERPRISES Decree No.13/2019/ND-CP (“Decree 13”) dated 1st February, 2019 of the Government on science and technology enterprises SPECIAL CONSUMPTION TAX Decree No.14/2019/ND-CP (“Decree 14”) dated 1st February, 2019 of the Government amending and supplementing Decree No.108/2015/ND-CP (“Decree 108”) dated 28th October, 2015 of the Government on Special Consumption Tax (“SCT”) VALUE ADDED TAX Official letter […]


Changing region-based minimum wages On November 16th ,2018, the Government promulgated DecreeNo.157/2018/ND-CP stipulation region minimum wages applied to employees working under labour contracts, which replaced DecreeNo.141/2017/ND-CP dated December 7th, 2017. Download spotlight here: In English:  Spotlight Jan 2019 In Vietnamese: Spotlight Jan 2019


Tax Alert January 2019 has been updated many new regulations by local Tax authority. Details are as follows: Circular No.03/2019/TT-BCT (“Circular 03”) dated 22nd January 2019 of the Ministry of Industry and Trade regulating rules of origin of goods in the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Official letter No.4807/TCT-DNNVV&HKD,CN (“OL 4807”) dated 3rd […]


SOCIAL INSURANCE Decree No.143/2018/ND-CP (“Decree 143”) dated October 15th , 2018 of the Government VALUE-ADDED TAX Official letter No.12247/BTC-CST (“OL 12247”) dated October 5th , 2018 of the Ministry of Finance Official letter No.4657/TCT-DNL (“OL 4657”) dated November 23rd , 2018 of the General Department of Taxation INVOICE Official letter No.4311/TCT-CS (“OL 4311”) dated November […]

Tax alert November 2018

LABOR Decree 148/2018/ND-CP (“Decree 148”) dated October 24th, 2018 amended Decree 05/2015/ND-CP dated January 12th, 2015. Circular 17/2018/TT-BLDTBXH (“Circular 17”) dated October 17th, 2018 providing for self-inspection of compliance with the labor law performed by enterprises TAX ADMINISTRATION Circular 87/2018/TT-BTC (“Circular 87”) dated September 27th, 2018 amended Circular 215/2013/TT-BTC dated December 31st, 2013. INVOICE Official […]