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:
Total temporarily CIT paid amount of 3 first quarters of year is NOT less than 75% total CIT payable amount of year
In cased the Company is applied the payment rate equal to 0% of the salary fund for paying social insurance pay to the occupational accident
The employer stated as Article 43 of Working Law is participating UI by Oct 1st 2021 will be reduced payment level from 1% to equal 0% the monthly salary fund of employees participating in unemployment insurance.
According to Ha Noi Tax Department, in cased the company has paid extra amount to probationary employees
For preparation and presentation financial statement purpose: The corporation records expense related to direct manufacturing division in the temporarily stop manufacturing time due to Covid-19 pandemic into account 811- Other expense
Responding to POSCO YAMOTO VINA Steel JSC ( Company) regarding to “3 on the spot” expense in Coivd-19 period, Ba Ria Vung Tau Tax Department has guidance as follows”
In 2021, enterprises, household businesses will continuously extend tax payment deadline due to pandemic.
For quarantine expense for employees: In cased the company signed the labor contract
Official letter No. 2091/CTBNI-TTHT dated July 23rd 2021 of Bac Ninh Tax Department regard to VAT Tax policy for processing services of EPE company to domestic company In case the company is Export-processing enterprise (EPE) provides processing services to domestic company, the company has to set up separate accounting book for recording revenues, expenses related
Official letter No 2532/TCT-DNNCN dated July 12th 2021 of General Tax Department regarding to PIT policy In cased the company has submitted 2020 PIT finalization declaration but identify mistake, the company shall declare the 2020 PIT finalization declaration with actual amount, as well as declare supplement PIT finalization procedure, must amend corresponding wrong monthly/quarterly PIT
Official letter No 2410/TCT/DNL dated July 2nd 2021 issued by General Tax Department guidance on promotional presents invoice The official letter was sent to Ba Ria Vung Tau Tax Dept. and Agribank ( “The Bank”) by General Tax Department, Whereby, in cased the Bank carries out the promotion campaign registered to authority department comply with
