News and Events - Parker Russell Vietnam

Inspection Direction in 2025

INSPECTION DIRECTION IN 2025 On October 23, 2024, the Government Inspectorate(“GI”) issued Official Letter No....

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...

Category Archives: News and Events

Inspection Direction in 2025

2025年税務調査対象企業の選定基準は？

Guidance on registering of personal deductions for dependents

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

Tax policy for sales returns and sales discounts

Enhancing E-invoice fraud prevention

Extends 2% VAT rate reduction for groups of goods and services from January 1, 2025 to June 30, 2025

The application of Top-Up CIT in accordance with the Global Anti-Base Erosion model rules

Amendment of Export and Preferential Import Tariff rates for certain items

Refund of value added tax for investment projects in different provinces and cities

Personal Income Tax policy

Refund of import tax for materials and supplies imported for the production of processed products that have been exported

Tax policy for contractors in the case of selling receivables

Summarizing the proposals of voters sent before the 8th session of the XV National Assembly

The implementation of the Commercial law

Key revisions in the draft of the law on Value-Added Tax (VAT)

HR ADMINISTRATOR RECRUITMENT 2024

INTERNSHIP PROGRAM 2024 – 2025

Tax Alert November 2020

Tax alert September 2022

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