Author Archives: Hien Nguyen Thi Le
2025年税務調査対象企業の選定基準は？Inspection Direction in 2025
2025年税務調査対象企業の選定基準は？ 2024年10月23日に政府査察機関は「2025年監査プログラムの方針」に関するオフィシャルレター2220/TTCP-KHTH号を発行した。それによると、本オフィシャルレターでは、監査活動が法令で定められた権限、機能、任務、権利、手続き、順序に従って実施される必要があることが明確に示されている。 特に、行政監査および業種・分野の監査を中心に、リスクの高い業種や分野に属する企業を対象とすることが強調されている。具体的な内容は以下の通りである。 税務総局 リスクの高い業種・分野に属する企業の調査 石油・ガソリン、石油製品、電力、通信、銀行、保険、証券、リースファイナンス、医薬品、不動産、建設、貴金属・宝石加工、娯楽、広告メディア、電子商取引などの業種 長年にわたり調査が行われていない大規模企業 資本、商標、プロジェクトの譲渡が発生している企業 株式配当とボーナス株式を発行している企業 関連取引や移転価格があり、長年赤字を計上している、もしくは同業種・分野の企業と比較して著しく低い業績を示している企業。 インボイス関連のリスクが高い企業 税金還付や詐欺やリスクの兆候がある企業 優遇税制を受けている企業 二重課税回避協定に基づく税控除申請を行った企業 銀行監査機関や税関から提供された疑わしい取引情報を持つ企業...
Guidance on registering of personal deductions for dependents
OFFICIAL LETTER NO. 5522/TCT-DNNCN OF THE GENERAL DEPARTMENT OF TAXATION GUIDING ON REGISTRATION OF PERSONAL...
Regarding use of invoices during the period taxpayers is forced to stop using invoices which the Tax Authority applies compulsory collection from a third party
OFFICIAL LETTER NO. 5107/TCT-QLN REGARDING USE OF INVOICES DURING THE PERIOD TAXPAYERS IS FORCED TO...
Tax policy for sales returns and sales discounts
OFFICIAL LETTER NO. 4991/TCT-CS ON TAX POLICY FOR SALES RETURNS AND SALES DISCOUNTS On November...
Enhancing E-invoice fraud prevention
OFFICIAL LETTER NO. 5255/TCT-TTKT ON ENHANCING E-INVOICE FRAUD PREVENTION On November 15, 2024, the General...
Extends 2% VAT rate reduction for groups of goods and services from January 1, 2025 to June 30, 2025
EXTENDS 2% VAT RATE REDUCTION FOR GROUPS OF GOODS AND SERVICES FROM JANUARY 1, 2025...
The application of Top-Up CIT in accordance with the Global Anti-Base Erosion model rules
DRAFT DECREE PROVIDING DETAILED REGULATIONS ON RESOLUTION NO. 107/2023/QH15 ON THE APPLICATION OF TOP-UP CIT...
Amendment of Export and Preferential Import Tariff rates for certain items
DECREE NO. 144/2024/ND-CP AMENDING EXPORT AND PREFERENTIAL IMPORT TARIFF RATES FOR CERTAIN ITEMS The Government...
Refund of value added tax for investment projects in different provinces and cities
CÔNG VĂN SỐ 4566/TCT-KK VỀ HOÀN THUẾ GIÁ TRỊ GIA TĂNG ĐỐI VỚI DỰ ÁN...
Personal Income Tax policy
CÔNG VĂN SỐ 4816/TCT-DNNCN VỀ CHÍNH SÁCH THUẾ THU NHẬP CÁ NHÂN Ngày 25 tháng...
Refund of import tax for materials and supplies imported for the production of processed products that have been exported
CÔNG VĂN SỐ 7041/BTC-QLCS VỀ HOÀN THUẾ NHẬP KHẨU ĐỐI VỚI NGUYÊN LIỆU, VẬT TƯ...
Tax policy for contractors in the case of selling receivables
CÔNG VĂN SỖ 4909/TCT-CS VỀ CHÍNH SÁCH THUẾ NHÀ THẦU ĐỐI VỚI TRƯỜNG HỢP BÁN...
Summarizing the proposals of voters sent before the 8th session of the XV National Assembly
CÔNG VĂN SỐ 11631/BTC-CST VỀ TỔNG HỢP KIẾN NGHỊ CỦA CỬ TRI GỬI TRƯỚC KỲ...
The implementation of the Commercial law
NGHỊ ĐỊNH 128/2024/NĐ-CP SỬA ĐỔI NGHỊ ĐỊNH 81/2018/NĐ-CP HƯỚNG DẪN LUẬT THƯƠNG MẠI Ngày 10/10/2024,...
Key revisions in the draft of the law on Value-Added Tax (VAT)
NHỮNG ĐIỂM MỚI CỦA DỰ THẢO LUẬT THUẾ GIÁ TRỊ GIA TĂNG (GTGT) 1. Điều...
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Major Opportunities for Foreign Investment in Vietnam Industries
This article provides valuable insights into sector-specific opportunities for small business owners and foreign investors...
Vietnam’s Emerging Cosmetics Industry: Opportunities for Small Business Owners
This comprehensive article sheds light on Vietnam’s emerging cosmetics industry and the potential it holds...
Vietnam’s Blue Economy Potential: Opportunities for Small Business Owners and Investors
Vietnam’s blue economy holds significant potential for investors, particularly small business owners, as the country...
Unlocking Vietnam’s Digital Economy Potential: Government Support for Small Business Owners
Vietnam’s digital economy has experienced remarkable growth in recent years, and it is projected to...
Unlocking Opportunities for Foreign Investors in Vietnam’s Coffee Industry: A Guide for Small Business Owners
Vietnam has emerged as the second-largest exporter of coffee globally, accounting for a significant share...
Spotlight on Four of Vietnam’s Supply Chain Clusters: Opportunities for Small Business Owners
Vietnam’s industrial landscape is undergoing rapid development, creating opportunities for various sectors. This article focuses...
The Rise of Social Commerce in Vietnam: Empowering E-commerce for Small Business Owners
Vietnam’s social commerce industry is revolutionizing the e-commerce landscape, particularly for small business owners. Social...
Vietnam’s Cold Storage Industry: Drivers, Challenges, and Market Entry for Small Business Owners
Vietnam’s cold storage industry is experiencing significant growth and is projected to reach USD 295...
Vietnam’s Air Freight Industry Shows Strong Potential Despite Pandemic: A Prime Opportunity for Small Business Owners
Vietnam’s air freight industry is demonstrating remarkable potential and a rapid recovery despite the challenges...
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