Select VAT, CIT, and SCT declaration documents for inspection at the tax office headquarters (Decision 98/QD-TCT)
Updated on February 06, 02 – 2024:10 pm Date of issuance: January 14, 26 Effective date: January 01, 2024 Document type: Decision
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.
Exemption from corporate income tax and personal income tax for income from innovative start-up activities arising in Ho Chi Minh City as follows:
1- Innovative startups, science and technology organizations, innovation centers and intermediary organizations supporting innovative startups (collectively referred to as enterprises) with income from activities Innovative startups arising in Ho Chi Minh City are exempt from corporate income tax on this income.
2- Organizations that have income from transferring capital contributions and the right to contribute capital to creative startups in Ho Chi Minh City are exempt from corporate income tax on this income.
3- Individuals who have income from transferring capital contributions or the right to contribute capital to creative start-up enterprises in Ho Chi Minh City are exempt from personal income tax on this income.