MONTH 03-2024
MONTH 02-2024
Stop making additional declarations and adjustments for taxpayers at the request of the investigation agency
The General Department of Taxation requests that the Tax Departments of provinces and cities, upon receiving a written request from the security agency/police investigation, "block" taxpayers' declarations/temporarily stop allowing taxpayers to make additional declarations or "temporarily stop allowing taxpayers to make additional declarations or" block/temporarily stop taxpayers from declaring, adjusting, supplementing, adjusting or reducing deductible VAT amounts and adjusting and reducing costs for input invoices of some businesses purchasing goods and services from other businesses. The company is being investigated by the police for illegal invoice trading.
Tax exemption for innovative start-up activities arising in Ho Chi Minh City
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.
MONTH 01-2024
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
Decree 94/2023/ND-CP regulating value added tax reduction policy in 2024
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.