CONTENTS UPDATED
MONTH 12-2021
MONTH 11-2021
Deploying the application of new e-invoices in Ho Chi Minh City from November 11
E-invoices are no longer stored fragmentedly at e-invoice providers, or stored separately at enterprises.
MONTH 10-2021
Resolution 406/NQ-UBTVQH14 on reducing CIT and VAT in 2021
Resolution 406/NQ-UBTVQH14 dated October 19, 10 on solutions to support businesses and people affected by the COVID-2021 epidemic
Circular 80/2021/TT-BTC guiding tax administration from January 01, 01
This Circular details tax registration under the Law on Tax Administration; Tax registration documents, procedures, forms, tax administration law play a leading role, unifying all tax administration activities in Vietnam.
Decision 29/2021/QD-TTg on special investment incentives
In which, there are regulations on corporate income tax incentives for special investment projects. Such is the preferential tax rate of 7% for a period of 33 years applicable to income from investment projects that meet the conditions.
MONTH 09-2021
Circular 78/2021/TT-BTC on invoices and documents
Circular stipulates the conversion to electronic invoices with tax authorities' codes from July 01, 07. Particularly, Ho Chi Minh City will be piloted on November 2022, 01
MONTH 08-2021
Small and medium enterprises (how to identify and support policies)
The field of operation of a small and medium-sized enterprise is determined based on the main business lines that the enterprise has registered with the business registration agency.
Circular 45/2021/TT-BTC guiding the application of APA in tax administration for enterprises with associated transactions
This Circular guides the implementation of Article 41 of Decree No. 126/2020/ND-CP on the application of APA mechanism in tax administration for related-party transactions.
Circular 43/2021/TT-BTC supplementing medical instruments and equipment subject to VAT rate of 5%
Supplementing medical instruments and equipment subject to the VAT rate of 5% when having one of the import permits; Certificate of registration of circulation; Receipt of application for publication of standards as prescribed;…
MONTH 07-2021
Vietnam Social Insurance signed a data sharing agreement with the General Department of Taxation
On July 09, 07, Vietnam Social Security and the General Department of Taxation (Ministry of Finance) held the signing ceremony of the Regulation on data sharing and cooperation between the two branches. Accordingly, the content is exchanged between the tax authorities and social insurance…
MONTH 06-2021
Tax rates and tax rates for business households and individual businesses (Applied according to Circular 40/2021/TT-BTC from August 01, 08)
Circular 40/2021/TT-BTC dated June 01, 06 issued with a scope of application covering all individuals earning income from business, and at the same time adding cases where enterprises must declare and pay on behalf of enterprises. individual.
MONTH 05-2021
Change tax registration information when renewing chip-embedded citizen identification card
Enterprises must register for adjustment of information on the business registration certificate, investment registration certificate, and change registration with the tax office when changing from a 9-digit ID card to a 12-digit CCCD with a chip.
Extension of tax payment in 2021 for businesses
The Government has just issued Decree 52/2021/ND-CP on extending the tax payment deadline for businesses in 2021
Tax risk assessment and key monitoring of taxpayers (Circular 31/2021/TT-BTC from July 02, 07)
Applying risk management in tax management for businesses and individuals
Circular 31-2021-TT-BTC stipulating the application of risk management in tax administration was issued by the Ministry of Finance on May 17, 5, effective from July 2021, 02, according to which:
🔸 Assess the taxpayer's risk classification;
🔸 Key supervision for taxpayers showing signs of tax law violations.
MONTH 04-2021
Decree 44/2021/ND-CP guiding that covid-19 contributions are deductible when calculating CIT
Enterprises are included in deductible expenses when determining CIT taxable income for donations and sponsorships in cash and in kind for Covid-19 prevention and control activities in Vietnam through support-receiving units. sponsor, sponsor.
