REGULATIONS ON INVOICES AND VAT PRICES FOR PROMOTIONAL GOODS AND SAMPLE GOODS

– Pursuant to Clause 7, Article 3 of Circular 26/2015-TT-BTC on invoices: “b) When selling [...]

TAX POLICY ON DEDUCTIBLE EXPENSES FOR BAD DEBTS

– Pursuant to Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015 of the [...]

TAX POLICY FOR ORGANIZATIONS DECLARING OR PAYING TAXES ON BEHALF OF INDIVIDUALS LEASING PROPERTY (HOUSE RENTALS)

1. Tax declaration dossiers: … b) Tax declaration dossiers for organizations declaring or paying tax [...]

SOME POINTS TO NOTE ABOUT COMBINING THE ANNUAL ACCOUNTING PERIOD AND THE ANNUAL CIT PERIOD

Conditions for combining financial statements: In case the first annual accounting period or the last [...]

THE FIRST PIT FINALIZATION PERIOD APPLIES TO FOREIGNERS ARRIVING IN VIETNAM FOR THE FIRST TIME

– Pursuant to Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance [...]

REFERENCING DOCUMENTS PROVING DEPENDENTS WHEN CALCULATING PERSONAL INCOME TAX FROM 2023

Pursuant to Article 1 of Circular 79/2022/TT-BTC Amending and supplementing Point g, Clause 1, Article [...]

TAX POLICY ON EDUCATION EXPENSE FOR CHILDREN OF FOREIGN WORKERS WORKING IN VIETNAM

In Clause 13, Article 4 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the [...]

FINALIZATION OF PIT FOR EMPLOYEES IN THE YEAR WHO WORK IN BOTH THE PROBATIONARY PERIOD AND THE OFFICIAL LABOR CONTRACT

Pursuant to Article 25 of Circular 111/2013/TT-BTC of the Ministry of Finance dated August 15, [...]

REFERENCING THE PERSONAL INCOME TAX POLICY ON EMPLOYEE GIFTS

– Pursuant to Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance [...]

REFERENCING CORPORATE INCOME TAX AND PERSONAL INCOME TAX POLICIES RELATED TO PAYMENT FOR BUSINESS TRIPS

+ Pursuant to Article 4 of Circular 96/2015/TT-BTC dated June 22, 2015 of the Ministry [...]

DETERMINING DEDUCTIBLE EXPENSES IN CASE OF COMPENSATION/PENALTY FOR BREACH OF CONTRACT

– Pursuant to Clause 1, Article 5, Circular No. 219/2013/TT-BTC dated December 31, 2013 of [...]

REFERENCING CORPORATE INCOME TAX POLICY RELATED TO BUSINESS EXPENSES

Pursuant to Circular No. 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance guiding [...]

PROCEDURES FOR REGISTRATION OF DEPENDENTS FOR FAMILY ALLOWANCES FOR INDIVIDUALS FROM 2023

The order of execution: + Step 1: Register, submit documents to prove dependents ++ Dependent [...]

PIT POLICY IN VIETNAM FOR TRAVEL EXPENSES OF ASSIGNED NON-RESIDENT EXPERTS

Point dd, Clause 2, Article 2 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of [...]

SUMMARY OF CURRENT REGULATIONS ON BUSINESS LICENSE FEE (BLF) IN VIETNAM

– Pursuant to Article 4 of Circular 302/2016/TT-BTC: Amount of license fee: “1. Amount of [...]