Service sector 7 Are professional skills training services subject to VAT? Circular 71/2021/TT-BTC providing guidance on corporate income tax for establishments carrying out socialization that have not yet been collected according to Resolution 63/NQ-CP dated May 25, 5 Decree 80/2021/ND-CP guiding small and medium enterprises Decree 70/2021/ND-CP amending Decree 181/2013/ND-CP guiding the Law on Advertising A guide to business management in the advertising industry Decree 181/2013/ND-CP guiding the Law on Advertising
Construction field 3 Accounting platform for construction activities Decree 80/2021/ND-CP guiding small and medium enterprises Principles of revenue recognition from construction contracts
Information Technology field 12 Handbook | Guidance on determining software production activities to enjoy CIT incentives Handbook | Determining the tax incentives to be enjoyed for the software industry Handbook | Tax on software services Circular 20/2021/TT-BTTTT amending Circular 09/2013/TT-BTTTT on the list of software, hardware and electronic products Circular 19/2021/TT-BTTTT on the list of key information technology products Decree 80/2021/ND-CP guiding small and medium enterprises
Science and technology enterprise 6 Circular 10/2021/TT-BKHCN guiding Decree 13/2019/ND-CP on science and technology enterprises Tax incentives for science and technology enterprises Establishing a science and technology enterprise Circular 03/2021/TT-BTC guiding the CIT exemption and reduction for science and technology enterprises Official Dispatch 1048/BKHCN-PTTTDN guiding the issuance of the Certificate of Science and Technology Enterprise Decree 13/2019/ND-CP regulating science and technology enterprises
Household, Business individual 7 Household business and Business household registration Circular 88/2021/TT-BTC on accounting regime for business households and individuals Circular 100/2021/TT-BTC amending Circular 40/2021/TT-BTC on tax for business households and individuals Official Dispatch 2626/TCT-DNNCN General Department of Taxation guiding new tax points for business households and individuals Circular 40/2021/TT-BTC providing guidance on tax for business households and individuals Tax rates and tax administration for business households and individuals from August 01, 08
