CONTENTS UPDATED
MONTH 12-2022
Official Letter 4755/TCT- DNNNN strengthens tax management of automobile and motorcycle businesses
On December 16, 12, the General Department of Taxation issued Official Letter 2022/TCT-DNNCN on strengthening tax management of automobile and motorcycle businesses with the phenomenon of "two-price" car sales.
MONTH 11-2022
Consequences of leaving a business that owes taxes
Abandoning the enterprise without liquidating all its obligations, especially the one that owes tax, will lead to problems such as:
+ Suspended exit from Vietnam for Legal Representative / Business Director
+ Coercively applied
+ Not allowed to set up a new business
+ Unable to carry out business procedures
Guidelines on foreign exchange management for foreign borrowing and debt repayment of enterprises (From November 15, 11)
The jobs that enterprises with foreign loans need to perform according to the provisions of Circular 12/2022/TT-NHNN from November 15, 11
Decision 1795/QD-TCT on the process of coercive tax debt
On 11/11/2022, the General Department of Taxation issued Decision 1795/QD-TCT on the process of coercive tax debt, thereby coercing tax debt cases.
MONTH 10-2022
Decree 91/2022/ND-CP amending and supplementing Decree 126/2020/ND-CP guiding the Law on Tax Administration
On October 30, 10, the Government issued Decree 2022/91/ND-CP amending and supplementing Decree 2022/126/ND-CP guiding the Law on Tax Administration
MONTH 09-2022
Businesses need to pay attention to money laundering prevention and combat
Money laundering is a dangerous act, managed and closely monitored by law enforcement agencies, businesses need to raise awareness and pay attention to money laundering prevention.
MONTH 08-2022
The State Bank requires credit institutions to provide customer account information to tax authorities
On August 12, the State Bank of Vietnam issued Official Letter No. 8/NHNN-TTGSNH to credit institutions and foreign bank branches requesting coordination and information provision to agencies. tax administration in accordance with the Government's regulations.
MONTH 07-2022
MONTH 06-2022
From July 01, 07, all outstanding invoices (not yet converted to e-invoices) have expired
From July 01, 7, all outstanding invoices that have been issued and purchased in accordance with Decree 2022/51/ND-CP and Decree 2010/04/ND-CP will expire.
MONTH 05-2022
Extension of deadlines for payment of VAT, CIT, PIT and land rent in 2022
Recently, the Government has issued Decree No. 34/2022/ND-CP extending the deadline for payment of value added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and money. land lease in 2022. Accordingly, the Decree takes effect from May 28.5.2022, 31.12.2022 to the end of December XNUMX, XNUMX.
See details in the article…
MONTH 04-2022
From April 21, activate e-invoices nationwide
The General Department of Taxation has set a target to achieve at least 50% by May 10, 5, 2022% by May 31, 5, and by the end of June 2022, 90, 30% of enterprises and organizations must be completed. economic, individual - business households switch to using electronic invoices.
MONTH 03-2022
Guidance on compliance with the inspection of foreign investment activities in Vietnam
Circular 02/2022/TT-BKHDT dated February 12, 02, effective from April 22, 01 guiding the supervision and evaluation of investment for foreign investment activities in Vietnam.
MONTH 02-2022
Reducing VAT from 10% to 8% in 2022 (From February 01 – Detailed application instructions)
Reduction of 2% value-added tax rate in 2022, applicable to groups of goods and services currently applying the 10% value-added tax rate (to 8%)
MONTH 01-2022
Resolution 11/NQ-CP on tax payment extension 2022
Extension of the deadline for payment of corporate income tax, personal income tax, value added tax, excise tax and land rent in 2022 according to Resolution 11/NQ-CP dated January 30, 01.
Circular 88/2021/TT-BTC on accounting regime for business households and individuals
The objects of application of the circular are business households and individuals that pay tax according to the method of declaration according to the provisions of tax law.
Decree 102/2021/ND-CP on penalties for administrative violations in the fields of taxation, invoices, accounting and auditing
Decree 102/2021 amending and supplementing a number of articles of Decree No. 125/2020/ND-CP on penalties for administrative violations in the field of taxes and invoices; customs; accounting and auditing…
Foreign workers pay social insurance from January 01, 01
From January 01, 01, foreigners will have to participate in social insurance and health insurance regimes according to Decree 2022/143/ND-CP, Law on Health Insurance Amendment 2018 and Decision 2014/QD-BHXH according to regulations. Specific rates are as follows:
Enterprises pay: 20.5%, foreign workers pay: 9.5%
Circular 100/2021/TT-BTC amending Circular 40/2021/TT-BTC on tax for business households and individuals
Amended from January 01, 01: Individuals with less than 2022 million VND/year in rental income are not required to pay tax.