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Legal updates

We regularly update legal documents on accounting, tax, labor and other related fields for our clients.
02 Tháng 01, 2023
Official Dispatch No. 18224/CTBDU-TTHT dated December 2, 2022 of the Tax Department of Binh Duong Province guiding the declaration of License tax for representative offices

Accordingly, the Tax Department shall guide the case that the representative office of the Company does not have production and business activities of goods and services, it is not required to declare and pay license tax. Conversely, if trading goods, services, the representative office must pay license tax according to the provisions of law.

02 Tháng 01, 2023
Official Dispatch No.3776/CTBNI-TTHT dated November 17, 2022 of the Tax Department of Bac Ninh Province guiding the declaration of corporate income tax for dependent accounting units entitled to corporate income tax incentives

In principle, in case the Branch (in Bac Ninh province) is a dependent unit of the Company (headquartered in Binh Duong province) has activities entitled to corporate income tax incentives for income from the implementation of new investment projects in Bac Ninh province, then:

02 Tháng 01, 2023
Official Dispatch No. 4489/TCT-KK dated Dec 2nd 2022 of the General Department of Taxation guiding the declaration of license tax for enterprises with other business locations in provinces and cities with head offices

In case the Company is an enterprise with 100% foreign investment, has a direct tax authority is Ho Chi Minh City Tax Department, which the managing unit to establish business locations (warehouses) in other provinces and cities with the Company’s head office, the Company shall submit a declaration of license tax to the Tax Department where the business locations are located.

06 Tháng 12, 2022
Official Dispatch No. 56701/CTHN-TTHT dated November 21, 2022 of Hanoi Tax Department on VAT declaration at extra-provincial level

Accordingly, in case the Company has construction activities (construction activities are determined in accordance with the provisions of the law on the national economic system and the provisions of the specialized law) in another province where the Company has its head office, the Company shall conduct centralized accounting at the head office in accordance with the provisions of Clause 2, Clause 4, Article 11 of Decree No. 126/2020/ND-CP, declare tax returns, calculate taxes and submit tax returns to the direct tax administration department and allocate the tax payable to each province where the business activities are conducted in accordance with the provisions of Clause 1, Article 12 of Circular 80/2021/ND-CP.

06 Tháng 12, 2022
Official Dispatch No. 33629/SLĐTBXH-VLATLĐ dated November 14, 2022 of the Department of Labor, War Invalids and Social Affairs of HCM guiding the implementation of the 2022 labor report

Pursuant to Decree No. 145/2020/ND-CP dated December 14, 2020 of the Government detailing and guiding the implementation of a number of articles of the Labor Code on labor conditions and labor relations (referred to as Decree No. 145/2020/ND-CP); Department of Labor, War Invalids and Social Affairs of Ho Chi Minh City guides the implementation of the 2022 labor report, as follows:

06 Tháng 12, 2022
Notice No. 357/TB-DNL dated November 19, 2022 of the Taxation of Large Enterprises Department announcing the list of foreign suppliers which have tax registration in Vietnam

The Taxation of Large Enterprises Department publishes a list of 39 foreign suppliers without permanent establishment in Vietnam that have e-commerce business activities, digital-based business activities and other services with organizations and individuals in Vietnam which have implemented tax registration in Vietnam.

02 Tháng 11, 2022
Official Dispatch No. 49303/CTHN-TTHT dated October 12th 2022 of the Hanoi Tax Department guiding the VAT and CIT policy for visa expenses for foreign employees

Regarding CIT: In case the Company pays for support services for foreign laborers to extend or renew their visas to qualify for working in Vietnam, and if this payment is of a welfare nature for employees, it shall be included in the deductible cost when determining the taxable income of the enterprise if the total welfare nature expenditure does not exceed 01 month of average salary in the tax year of the enterprise specified in Clause 4, Article 3 of Circular 25/2018/TT-BTC and meets the conditions specified in Article 4 of Circular 96/2015/TT-BTC dated June 22, 2015.

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