Ho Chi Minh City Tax Department has guided:
Returned goods: For goods purchased from February 2022 to December 2022 (goods and services are subjected to VAT reduction, the applicable VAT rate is 8%), by 2023 when returning goods, a return invoice is issued with the VAT rate of 8%.
Accordingly, the Ha Noi City Tax Department responded to the concern of determining the VAT rate of 2023 for services completed in 2022 as follows:
When the company signs a construction and installation contract, the time of issuing an invoice is the time of acceptance and handover of the workload, work items, completed construction and installation volume, regardless of whether money has been received or not. In case the Company issues a VAT invoice after December 31, 2022, it is not allowed to apply the VAT reduction policy as prescribed in Article 3 of Decree No. 15/2022/ND-CP dated January 28, 2022 of the Government.
Hai Phong City Tax Department has guided, in case the Company pays the return airfare for foreign experts when terminating the labor contract, not the case of return home once a year:
• Personal income tax: this is a non-cash benefit that employees are entitled to, so this expense is included in the employee’s personal income taxable income.
• 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
• 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.
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:
Pursuant to Point c, Clause 1, Article 9 of Circular No. 111/213/TT-BTC dated August 15, 2013 of the Ministry of Finance guiding the principle of calculating family deductions, the General Department of Taxation shall guide as follows:
Department of Labor, Invalids and Social Affairs of Ho Chi Minh City requests the units to implement the BCTHSDLDNN in accordance with Article 6 of Decree No. 152/2020/ND-CP dated December 30, 2020 of the Government (Form No. 07/PLI Annex I), specifically as follows:
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.
Accordingly, the Tax Department guides the law on corporate income tax does not regulate the determination of expected but not yet actual income generated is included in the taxable income in the tax period.
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:
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.
