MONTH 12-2023
Extend the 2% VAT reduction period until June 30, 06
Continue to reduce VAT by 2% (8% from 10%) until June 30, 06 according to Resolution 2024, 5th Session of the 6th National Assembly,
The General Department of Taxation directs to strengthen tax management for related party transactions (Official Letter No. 5654/TCT-TTKT)
Strengthen inspection and tax audits for businesses that have associated transactions with high transfer price risks:
Promote the inspection of tax declaration records, analysis of production and business activities of enterprises with associated transactions in the area; Review and synthesize information from sources about operating industries, types of businesses, investment status, declaration status, adjustment of associated transaction prices... to identify businesses with signs of risk on transfer prices (such as businesses generating revenue and expenses with affiliated parties of great value or high proportion; businesses declaring large and continuous losses for many years but still expanding production scale, business; has growing revenue but the amount of tax payable to the state budget is low;...). Thereby, collect information and documents for in-depth analysis and identify businesses with signs of high transfer price risk.
MONTH 11-2023
MONTH 10-2023
MONTH 09-2023
MONTH 08-2023
Handbook | New Processes and Approaches in Tax Audit, Invoice Checking and Tax Risk Management
Updated September 07, 09 – 2023:04 pm There is a major change in process and approach
Regulations on conditions for foreign loans not guaranteed by the Government – Circular 08/2023/TT-NHNN dated June 30, 6
This Circular stipulates the conditions for foreign loans of enterprises established and operating in Vietnam that are not guaranteed by the Government.
MONTH 08-2023
Handbook | New Processes and Approaches in Tax Audit, Invoice Checking and Tax Risk Management
Updated September 07, 09 – 2023:04 pm There is a major change in process and approach
Regulations on conditions for foreign loans not guaranteed by the Government – Circular 08/2023/TT-NHNN dated June 30, 6
This Circular stipulates the conditions for foreign loans of enterprises established and operating in Vietnam that are not guaranteed by the Government.
MONTH 07-2023
Decision 970/QD-TCT on Tax Inspection Process (Effective from 14/07/2023)
Updated at 18/08/2023 – 09:47 pm Issued date: 14/07/2023 Effective date: 14/07/2023 Type of document: Decision
MONTH 06-2023
Discount 2% VAT from 1/7/2023 to 31/12/2023
According to the Resolution of the 5th session, the National Assembly approved the reduction of value added tax (VAT) 2% from July 1.7.2023, 31.12.2023 to December XNUMX, XNUMX.
MONTH 05-2023
Principles of settlement of state compensation by tax authorities at all levels
The General Department of Taxation has specific guidance on the scope of compensation liability, the basis for determining compensation liability and the principles of compensation settlement at tax authorities.
Handbook | Instructions for using invoices and managing risks when using invoices
Lawful invoices and documents are invoices and vouchers that are correct and complete in form and content as prescribed in Decree No. 123/2020/ND-CP.
MONTH 04-2023
Deploy tax payment according to payable identifier (ID)
The payable identifier (ID) is specified as a sequence of characters generated by the tax management application system of the Tax industry.
Extension of time to pay tax and land rent in 2023
The Government has just issued Decree 12/2023/ND-CP stipulating the extension of the time for paying tax and land rent in 2023 and the subjects eligible for the extension.
Warning fake tax officials lure people to download the app to cheat to appropriate property
Recently, the Tax Department of Ho Chi Minh City has issued a warning about impersonating tax officials instructing people to install fake applications for fraud purposes.
MONTH 03-2023
MONTH 02-2023
Update citizen identification on business license before March 31, 03
Before March 31, 03, must complete the update of CCCD chip for the legal representative on the Business Registration?
See detailed instructions here
MONTH 01-2023
Documents proving dependents to reduce family circumstances from 2023 | Circular 79/2022/TT-BTC
Circular 79/2022/TT-BTC dated December 30, 12 amending and supplementing legal documents, in which, amending documents proving dependents from January 2022, 01