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Legal updates

We regularly update legal documents on accounting, tax, labor and other related fields for our clients.
10 Tháng 11, 2020
Official Letter No. 2950/BHXH-BT dated September 17, 2020 issued by Vietnam Social Department, additional guidance on declaring report on employees situation and list of participation in social insurance (SI) and health insurance (HI), unemployment insurance (UI) (form D02-LT)

Implementation of Decision No. 1040/QĐ-BHXH dated August 18, 2020 issued by Vietnam Social Security on promulgating the form of a report on employees situation and a list of participation in SI, HI, and UI (form D02-LT); Vietnam Social Security provides additional guidance to fill out columns (25), (26), and (27) (form D02-LT) as follows:

27 Tháng 10, 2020
Guidance on PIT finalization for current income

Official Letter No. 82635 / CT-TTHT dated 11/9/2020 of Hanoi Tax Department about Guidance on PIT finalization for current income. The regulation only accept to be exempted annual PIT return for an person who has average monthly current income in a year not exceeded 10 millions VND and was withheld 10%

27 Tháng 10, 2020
Guidance on issuing invoices for providing services.

Official Letter No. 3711/TCT-CS dated September 08th, 2020 issued by General Department of Taxation about Guidance on issuing invoices for providing services. According to the regulations, issuing date for providing service is the date of completion of the service regardless whether the money has been collected or not.

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