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Legal updates

We regularly update legal documents on accounting, tax, labor and other related fields for our clients.
15 Tháng 02, 2023
Official Dispatch No. 168/CTBNI-TTHT dated January 13, 2023 of the Tax Department of Bac Ninh Province guiding the VAT rate for returned goods

• According to the instructions of the Tax Department of Bac Ninh Province, in case the Company selling goods has issued an invoice to the customer in December 2022, then the customer returns the received goods due to poor quality, the invoice to returned goods is issued with the value and tax rate corresponding to the invoice made according to regulations

15 Tháng 02, 2023
Circular No.79/2022/TT-BTC dated December 30, 2022 of the Ministry of Finance amending and supplementing a number of legal documents issued by the Ministry of Finance

• To amend and supplement Point g Clause 1 Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 related to the regulation on the dossier of proof of dependents, thereby allowing the submission of a copy of citizen ‘s identity card in place of a copy of ID card and allowing the submission of a copy of the certificate of residence information/Notice of personal identification number in place of the household registration book when proving dependents.

15 Tháng 02, 2023
Official Dispatch No. 4840/CTHPH-TTHT dated December 30, 2022 of the Hai Phong City Tax Department warns of illegal use of invoices

Accordingly, through receiving information from the hotline, the taxpayer reflects when looking up information on purchase invoices for input goods and services on the General Department of Taxation  ‘s hoadondientu.gdt.gov.vn with the account issued by the CQT on the first day of registration of electronic invoices (“e-invoices”), detecting the status:

02 Tháng 01, 2023
Official Dispatch No. 18224/CTBDU-TTHT dated December 2, 2022 of the Tax Department of Binh Duong Province guiding the declaration of License tax for representative offices

Accordingly, the Tax Department shall guide the case that the representative office of the Company does not have production and business activities of goods and services, it is not required to declare and pay license tax. Conversely, if trading goods, services, the representative office must pay license tax according to the provisions of law.

02 Tháng 01, 2023
Official Dispatch No.3776/CTBNI-TTHT dated November 17, 2022 of the Tax Department of Bac Ninh Province guiding the declaration of corporate income tax for dependent accounting units entitled to corporate income tax incentives

In principle, in case the Branch (in Bac Ninh province) is a dependent unit of the Company (headquartered in Binh Duong province) has activities entitled to corporate income tax incentives for income from the implementation of new investment projects in Bac Ninh province, then:

02 Tháng 01, 2023
Official Dispatch No. 4489/TCT-KK dated Dec 2nd 2022 of the General Department of Taxation guiding the declaration of license tax for enterprises with other business locations in provinces and cities with head offices

In case the Company is an enterprise with 100% foreign investment, has a direct tax authority is Ho Chi Minh City Tax Department, which the managing unit to establish business locations (warehouses) in other provinces and cities with the Company’s head office, the Company shall submit a declaration of license tax to the Tax Department where the business locations are located.

06 Tháng 12, 2022
Official Dispatch No. 56701/CTHN-TTHT dated November 21, 2022 of Hanoi Tax Department on VAT declaration at extra-provincial level

Accordingly, in case the Company has construction activities (construction activities are determined in accordance with the provisions of the law on the national economic system and the provisions of the specialized law) in another province where the Company has its head office, the Company shall conduct centralized accounting at the head office in accordance with the provisions of Clause 2, Clause 4, Article 11 of Decree No. 126/2020/ND-CP, declare tax returns, calculate taxes and submit tax returns to the direct tax administration department and allocate the tax payable to each province where the business activities are conducted in accordance with the provisions of Clause 1, Article 12 of Circular 80/2021/ND-CP.

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