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Legal updates

We regularly update legal documents on accounting, tax, labor and other related fields for our clients.
26 Tháng 09, 2022
Official Dispatch No. 9517/BTC-TCT dated September 19, 2022 of the Ministry of Finance guiding the use of electronic invoices with enclosed attached list

Accordingly, the Ministry of Finance shall base on the provisions of Point a, Clause 6, Article 10 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on the contents of invoices, instructed:
Particular types of goods and services such as electricity, water, telecommunication services, information technology services, television services, postal and courier services, banking, securities and insurance are sold in certain periods, on the invoice must specify the period of supply goods and services. For periodical export services, a list shall be used to list the goods and services sold with the invoice, and shall ensure:

12 Tháng 09, 2022
Official Dispatch No. 8404/BTC-TCT dated 23/08/2022 of the Ministry of Finance guiding the time of invoicing for export activities of export processing enterprises (EPE)

From July 1, 2022, electronic invoices shall be applied according to Decree No. 123/2020/ND-CP, electronic sales invoices are invoices for organizations and individuals in the non-tariff zone, organizations and individuals declare and calculate value added tax using the direct method used for activities, including exporting goods and services abroad.

06 Tháng 09, 2022
Decision No. 1391/QD-TCT dated 23/08/2022 of the General Department of Taxation on the process of managing electronic invoices with codes of tax authority generated from cash registers

Accordingly, the process of managing registration information using electronic invoices generated from cash registers is detailed as follows:

Step 01: within 15 minutes of receiving the Form 01/DKTD-HDDT (appendix enclosed with this Decision), the electronic portal automatically collates the information on this declaration. Based on the comparison results, the electronic portal automatically generates a notice of receiving/ not receiving declarations/ changing information on using e-invoice (Form No. 01/TB-TNĐT), signing and sending to the tax payer according to the registered email address of the tax payer and through the transmitting and receiving organization.

25 Tháng 08, 2022
Official Dispatch No.3059/TCT-KK dated August 18, 2022 of the General Department of Taxation guiding the additional declaration of input VAT invoices

Pursuant to the provisions of Point b, Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government:

“Taxpayers who make additional declarations leading to an increase in the amount of tax payable or a decrease in the amount of tax already reimbursed by the state budget must pay fully the increased amount of tax payable or the amount of tax already reimbursed in excess and late payment to the state budget (if any).

17 Tháng 08, 2022
Official Dispatch No. 4267/CCTKVQ7NB-TTHT dated 15/07/2022 of the Regional Tax Department of District 7 – Nha Be District guiding tax policy when purchasing services from foreign suppliers registered for tax, tax declaration, tax payment in Vietnam

In case the Company purchases services of Meta Platforms Ireland Limited (foreign supplier) which has carried out tax registration, tax declaration, tax payment in Vietnam (tax code: 9000000327), it is not required to declare, deduct and pay tax on behalf of Meta Platforms Ireland Limited in accordance with the provisions of Circular No. 103/2014/TT-BTC.

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