Official letter No. 31557/CTHN-TTHT dated August 13th 2021 of Hanoi Tax Department on tax policy related to expenses for employees during the Covid-19 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
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
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
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
Circular No 41/2021/TT-BTC dated June 2nd 2021 of Ministry of Finance guiding to organize, operate, manage, utilize and accounting, finalize, financial disclosure Vietnam Covid-19 vaccine fund
Circular stated about financial disclosure (receipts and expenditures ) of Vietnam Covid-19 vaccine fund
Official letter No 17657/CTHN-TTHT dated May 21st 2021 of Hanoi City Tax Department regarding to using scanned commercial invoices
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:
Official Letter No. 344/LDLD-TC dated May 20, 2021 issued by Ho Chi Minh City Federation of Labor about payment for untaken annual leave days under regulations of 2019 Labor Code from 2021
Before 01/01/2021, Article 114 Labor Law 2012 stated: “An employee who, due to employment termination or job loss
Official letter No. 2568/CT-TTHT dated April 13th 2021 issued by Binh Duong Tax Department regard to FCT calculation rate exchange
Official letter No. 2568/CT-TTHT dated April 13th 2021 issued by Binh Duong Tax Department regard to FCT calculation rate exchange In cased the company has purchased goods, service transactions with foreign contractor, agreement and payment by USD At the actually payment point, the company equivalent into VND by using sells rate exchange of commercial Bank
The Ministry of Finance issued Circular 19/2021 / TT-BTC dated March 18, 2021 guiding electronic transactions in the tax field.
Circular guiding electronic transactions in the tax sector aims to detail a number of articles of the Law on Tax Administration No. 38 relating to dossiers and procedures for electronic transactions in the tax sector from the stage of registration: tax; Tax; taxpayer; certify information on tax liability fulfillment; clearing taxes and fines; tax refund; tax exemptions; to freeze, write off tax debt … etc
Enterprises do not need to pay in advance provisional corporate income tax “CIT” in excess of 75% for the whole year
The tax authority asserted that the temporary payment of corporate income tax in 3 quarters must reach at least 75% for the whole year according to Decree 126 is just a misunderstanding.
The General Department of Taxation guides the finalization of PIT in 2020
GDT has just sent the express dispatch No. 636 / TCT-DNNCN dated 12/03/2021 to the Tax Departments of the provinces and cities to guide the finalization of personal income tax in 2020. Accordingly, the remarkable point of family deduction in year 2020 is as follows:
Regulation on annual leave of employee according to Labor Code 2019
Regulation on annual leave of employee according to Law on Labor 2019 and Decree 145/2020/ND-CP elaboration of some articles of the Law on Labor 2019 Annual leave a) Any employee who has been working for an employer for 12 months is entitled to fully-paid annual leave, which is stipulated in his/her employment contract as follows:
