REFERENCES ON SUPPLEMENTARY ADJUSTMENT OF VALUE-ADDED TAX (VAT) DECLARATION

Pursuant to Article 47 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, [...]

SOME REFERENCE POINTS WHEN LIQUIDATING COMPANY ASSETS

I. The company will need to issue a VAT invoice for the income received from [...]

SOME REGULATIONS RELATED TO THE APPLICATION OF FOREIGN CURRENCY RATES IN ACCOUNTING AND TAX

– Pursuant to Clause 4, Article 2 of Circular No. 26/2015/TT-BTC dated February 27, 2015 [...]

REFERENCES ON THE ISSUANCE OF TRADE DISCOUNT INVOICES ACCORDING TO DECREE 123/2020/ND-CP AND CIRCULAR 78/2021/TT-BTC

– At Point dd, Clause 6, Article 10 of Decree No. 123/2020/ND-CP dated October 19, [...]

REFERENCES ON PIT DECLARATION AND DISTRIBUTION ACCORDING TO CIRCULAR NO. 80/2021/TT-BTC

– Pursuant to Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance [...]

TAX DECLARATION FOR ADVERTISING ACTIVITIES ON GOOGLE / FACEBOOK / YOUTUBE… (FOREIGN CONTRACTOR)

– Pursuant to Circular No. 103/2014/TT-BTC dated August 6, 2014 of the Ministry of Finance [...]

REFERENCES ON TAX POLICY RELATED TO THE DEDUCTIBLE EXPENSES OF AIR TICKETS

– In Clause 1, Clause 2, Article 15 of Circular No. 219/2013/TT-BTC dated December 31, [...]

DECLARING LICENSE FEES FOR BUSINESS LOCATIONS OTHER THAN THE PROVINCE OR CITY WHERE THE HEAD OFFICE IS LOCATED

– Pursuant to Articles 4 and 5 of Circular No. 105/2020/TT-BTC dated December 3, 2020 [...]

CURRENT REGULATIONS ON TIME OF INVOICING AND ITS CONTENT (FROM JULY 1, 2022)

I. TIME OF INVOICING 1. The time of invoicing for the sale of goods (including [...]

DOCUMENTS AND INFORMATION TO BE PREPARED WHEN SETTING UP A FOREIGN-OWNED COMPANY BY A INDIVIDUAL INVESTOR

When setting up a foreign-owned company by an individual investor, it is necessary to prepare [...]

TO RESTORE THE COMPANY’S TAX CODE LOCKED DUE TO NOT OPERATING AT THE ADDRESS REGISTERED WITH THE TAX AUTHORITY

The reference process is as follows: the taxpayer (NNT) submits 2 documents requesting the restoration [...]

TAX POLICY ON CUSTOMER CONFERENCE EXPENSES

According to Clause 1, Article 6 of Circular No. 78/2014/TT-BTC, which was amended in Circular [...]

CAN PURCHASE ORDER (PO) BE CONSIDERED AN ECONOMIC CONTRACT?

– Pursuant to Clause 1c, Section I of Circular No. 108/TT-PC dated May 19, 1990 [...]

CIT POLICY FOR SUPPORTING SERVICES PROVIDED BY PARENT COMPANY TO MEMBER COMPANIES

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

VAT AND CIT POLICIES RELATED TO THE COSTS OF BORROWED VEHICLES FOR BUSINESS

Based on current regulations. In case the Company signs a contract to borrow a car [...]