Legal updates

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.

In case the Company has an individual taxpayer who earns income from wages and salaries registered for family deduction for his/her dependents who are his/her uncles, aunts and sisters-in-law, as follows:

In case the Company (being a EPE) carrying out processing of goods, repairing molds for domestic enterprises,:

Accordingly, the Ministry of Finance instructed on invoices for on-spot export and import procedures for domestic enterprises that declare and pay VAT with VAT tax credit method for export – processing enterprises (EPE) and enterprises in the non-tariff area (including export goods processing enterprises ) as follows:

The official letter quoted General Tax Department guidance as official letter No 4721/TCT-DNL dated October 13th 2017 to response to the similar case:

Decree No. 49/2022/ND-CP dated 29/07/2022 of the Government amending and supplementing a number of articles of Decree No. 209/2013/ND-CP dated 18/12/2013 of the Government detailing and guiding the implementation of a number of articles of the Law on Value Added Tax as amended and supplemented by Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No.

The official letter quoted General Tax Department guidance as official letter No 4721/TCT-DNL dated October 13th 2017 to response to the similar case:

According to the Tax Department of Bac Ninh province, in case the Company pays the salary of the annual leave days to employees who are still working at the Company, then:

Accordingly, amending the tax calculation method for individuals leasing properties at Point c, Clause 1, Article 9 of Circular 40/2021/TT-BTC as follows:

The document of the General Department of Taxation sent to the Embassy of the Republic of Korea in Vietnam, the European Business Association of Vietnam, and the Vietnam Business Forum provides guidance on the following expenses: