Author Archives: Hien Nguyen Thi Le
Official letter No. 686/CT-CS providing guidance on CIT incentives in cases of investment project adjustments still in the investment phase
OFFICIAL LETTER NO. 686/CT-CS PROVIDING GUIDANCE ON CORPORATE INCOME TAX INCENTIVES IN CASES OF INVESTMENT...
Official letter No. 4525/BTC-PC providing guidance on determining investment incentives and procedures for adjusting investment projects in case of administrative boundary changes
OFFICIAL LETTER NO. 4525/BTC-PC PROVIDING GUIDANCE ON DETERMINING INVESTMENT INCENTIVES AND PROCEDURES FOR ADJUSTING INVESTMENT...
Official letter No. 1105/CT-CS from the tax department regarding tax policy on brokerage commission expenses
OFFICIAL LETTER NO. 1105/CT-CS FROM THE TAX DEPARTMENT REGARDING TAX POLICY ON BROKERAGE COMMISSION EXPENSES...
Key updates in circular No. 31/2025/TT-BTC guiding the printing, issuance, management, and use of electronic stamps for alcohol and tobacco products
KEY UPDATES IN CIRCULAR NO. 31/2025/TT-BTC GUIDING THE PRINTING, ISSUANCE, MANAGEMENT, AND USE OF ELECTRONIC...
Some key updates in circular No. 32/2025/TT-BTC providing guidelines on invoices and documents
SOME KEY UPDATES IN CIRCULAR NO. 32/2025/TT-BTC PROVIDING GUIDELINES ON INVOICES AND DOCUMENTS AS REGULATED...
Draft resolution on VAT reduction until the end of 2026
DRAFT RESOLUTION ON VAT REDUCTION UNTIL THE END OF 2026 According to the draft resolution...
Resolution 68: abolishing business license fees and exempting corporate income tax for small and medium enterprises in their first three years of establishment
RESOLUTION 68: ABOLISHING BUSINESS LICENSE FEES AND EXEMPTING CORPORATE INCOME TAX FOR SMALL AND MEDIUM...
Official Letter No. 634/CT-CS from the Tax Department on investment incentives
OFFICIAL LETTER NO. 634/CT-CS FROM THE TAX DEPARTMENT ON INVESTMENT INCENTIVES On April 16, 2025,...
Draft No. 2 of the Decree detailing the implementation of certain provisions of the Value-Added Tax Law
DRAFT NO. 2 OF THE DECREE DETAILING THE IMPLEMENTATION OF CERTAIN PROVISIONS OF THE VALUE-ADDED...
SENIOR IFRS ADVISOR RECRUITMENT 2025
WELCOME TO PARKER RUSSELL VIETNAM Parker Russell is a Vietnam wide network of progressive and...
AUDIT ASSOCIATE RECRUITMENT 2025
What We Hire Audit Associate Job Description To assist the team with the planning and...
Guidance on the law on independent audit – Decree No. 90/2025/ND-CP amending Decree No. 17/2012/ND-CP
GUIDANCE ON THE LAW ON INDEPENDENT AUDIT – DECREE NO. 90/2025/ND-CP AMENDING DECREE NO. 17/2012/ND-CP...
Law on Social Insurance No. 41/2024/QH15
LAW ON SOCIAL INSURANCE NO. 41/2024/QH15 On June 29, 2024, the National Assembly passed the...
No. 82/2025/NĐ-CP on the deferral of value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT), and land rent
DECREE NO. 82/2025/NĐ-CP ON DEFERRAL OF VALUE-ADDED TAX, CORPORATE INCOME TAX, PERSONAL INCOME TAX AND...
Decree No. 81/2025/ND-CP on deferral of special consumption tax for domestically manufactured or assembled automobiles
DECREE NO. 81/2025/NĐ-CP ON DEFERRAL OF SPECIAL CONSUMPTION TAX FOR DOMESTICALLY MANUFACTURED OR ASSEMBLED AUTOMOBILES...
Decree 49/2025/ND-CP regulations on thresholds for temporary exit suspension
DECREE 49/2025/ND-CP REGULATIONS ON THRESHOLDS FOR TEMPORARY EXIT SUSPENSION On February 28, 2025, the Government...
Update on electronic invoice issuance – Decree 70/2025/ND-CP amending Decree 123/2020/ND-CP
UPDATE ON ELECTRONIC INVOICE ISSUANCE – DECREE 70/2025/ND-CP AMENDING DECREE 123/2020/ND-CP On March 20, 2025,...
The Ho Chi Minh City Tax Department regarding the guidance on Personal Income Tax (PIT) finalization for the year 2024
OFFICIAL LETTER NO. 2015/CTTPHCM-TTHT OF THE HO CHI MINH CITY TAX DEPARTMENT REGARDING THE GUIDANCE...
Ha Nam Tax Department regarding the provision of information on 2024 Corporate Income Tax (CIT) finalization
OFFICIAL LETTER NO. 206/CTHNA-TTHT OF THE HA NAM TAX DEPARTMENT ON 2024 CORPORATE INCOME TAX...
Valued add tax (VAT) policy for goods transferred from the domestic market to bonded warehouses
OFFICIAL LETTER NO. 1872/BTC-TCT DATED 17 FEBRUARY 2025 ON VAT POLICY FOR GOODS TRANSFERRED FROM...
The implementation of providing information on Personal Income Tax (PIT) paid on behalf of individuals
OFFICIAL LETTER NO. 828/TCT-KK ON THE IMPLEMENTATION OF PROVIDING INFORMATION ON PERSONAL INCOME TAX (PIT)...
Decree No. 128/2024/ND-CP amends and supplements certain detailed provisions of the Commercial Law regarding trade promotion activities
DECREE NO. 128/2024/ND-CP AMENDING AND SUPPLEMENTING CERTAIN ARTICLES OF DECREE NO. 81/2018/ND-CP DATED 22 MAY...
Corporate income tax policy
OFFICIAL LETTER NO. 330/TCT-CS FROM THE GENERAL DEPARTMENT OF TAXATION ON CORPORATE INCOME TAX POLICY...
The implementation of the global minimum tax policy
OFFICIAL LETTER NO. 372/TCT-CS ON GLOBAL MINIMUM TAX POLICY ISSUED BY THE GENERAL DEPARTMENT OF...
Guidance on determining the accounting book value of capital contribution in limited liability companies for personal income tax purposes
OFFICIAL LETTER NO. 194/TCT-DNNCN DATED 14/01/2025 FROM THE GENERAL DEPARTMENT OF TAXATION PROVIDING GUIDANCE ON...
Guidance on foreign contractor tax policy
OFFICIAL LETTER NO. 302/TCT-CS DATED 17/01/2025 FROM THE GENERAL DEPARTMENT OF TAXATION PROVIDING GUIDANCE ON...
Penalties for administrative violations related to taxation and invoices
OFFICIAL LETTER 216/TCT-PC FROM THE GENERAL DEPARTMENT OF TAXATION REGARDING PENALTIES FOR ADMINISTRATIVE VIOLATIONS RELATED...
Amendment of export Tariffs, Preferential Import Tariffs
DECREE 21/2025/NĐ-CP AMENDING ARTICLE 9 OF DECREE 26/2023/NĐ-CP ON EXPORT TARIFFS AND PREFERENTIAL IMPORT TARIFFS...
Decree 20/2025/NĐ-CP amending and supplementing Decree 132/2020/NĐ-CP on tax management regulations for enterprises with related-party transactions
DECREE 20/2025/NĐ-CP AMENDING DECREE 132/2020/NĐ-CP ON TAX MANAGEMENT REGULATIONS FOR ENTERPRISES WITH RELATED-PARTY TRANSACTIONS On...
Repealing Decision 78/2010/QĐ-TTG Regarding the Value of Tax-Exempt Express Imported Goods
DECISION 01/2025/QĐ-TTG ON REPEALING DECISION 78/2010/QĐ-TTG REGARDING THE VALUE OF TAX-EXEMPT EXPRESS IMPORTED GOODS On...
