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Legal updates

We regularly update legal documents on accounting, tax, labor and other related fields for our clients.
16 Tháng 10, 2024
Official Letter No. 4298/TCT-DNNCN dated September 26, 2024, of the General Department of Taxation

The General Department of Taxation, based on Clause 2, Article 104 of Law No. 52/2014/QH13 on Marriage and Family, states: “Grandchildren have the obligation to respect, care for, and support their paternal and maternal grandparents; in the event that the paternal and maternal grandparents do not have children to support them, adult grandchildren are obligated to provide support.”

16 Tháng 10, 2024
Official Letter No. 3951/TCT-KK dated September 9, 2024, from the General Department of Taxation

In cases where the Company has been inspected by the Tax Department at its headquarters and a tax penalty decision has been issued, and subsequently, the Company discovers errors in the CIT finalization declarations for the periods under inspection, if the supplementary declaration results in a reduction of the payable tax amount, it should be handled in accordance with Clause 3, Article 47 of the Law on Tax Administration No. 38/2019/QH14.

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