On 15 April 2022 in Hanoi, Vietnam Tax Consultant’s Association (VTCA) held a conference to reward and celebrate the association’s establishment. At the conference, At the conference, VINA BOOKKEEPING was honored for the second consecutive year to receive the Certificate of Merit from the President of VTCA for having many achievements in the development of the Association and
Official Letter No. 05/CTBNI-TTHT dated January 4, 2022 of the Tax Department of Bac Ninh province guiding the payment of unpaid leave days to employees.
According to the Tax Department of Bac Ninh province, in case the Company pays the salary of the annual leave days to employees who are still working at the Company, then:
Circular 100/2021/TT-BTC dated November 15, 2021 amending Circular 40/2021/TT-BTC guiding value-added tax, personal income tax and tax management for business households and individuals business.
Accordingly, amending the tax calculation method for individuals leasing properties at Point c, Clause 1, Article 9 of Circular 40/2021/TT-BTC as follows:
Official Letter No. 4110/TCT-DNNCN dated October 27, 2021 of the General Department of Taxation on tax policies for expenses related to the Covid-19 pandemic.
The document of the General Department of Taxation sent to the Embassy of the Republic of Korea in Vietnam, the European Business Association of Vietnam, and the Vietnam Business Forum provides guidance on the following expenses:
Official letter No 37175/CTHN-TTHT dated September 30th 2021 of Hanoi City Tax Department notes on temporarily CIT payment for 3 first quarters of year 2021 according to Decree No 126/2020/ND-CP
Total temporarily CIT paid amount of 3 first quarters of year is NOT less than 75% total CIT payable amount of year
Official letter No 2646/CT-TTHT dated Sep 10th 2021 of Long An Tax Department regarding to PIT Tax policy to supporting amount to employee based on resolution 68/NQ-CP dated July 1st 2021 of Government
In cased the Company is applied the payment rate equal to 0% of the salary fund for paying social insurance pay to the occupational accident
On September 24th 2021, The Government issued Resolution No 116/NQ-CP regarding to policy supporting employee and employer affected by Covid-19 pandemic from Unemployment insurance funds
The employer stated as Article 43 of Working Law is participating UI by Oct 1st 2021 will be reduced payment level from 1% to equal 0% the monthly salary fund of employees participating in unemployment insurance.
Official letter No 32076/CTHN-TTHT dated August 19th 2021 of Ha Noi Tax Department for extra payment amount to probationary employees
According to Ha Noi Tax Department, in cased the company has paid extra amount to probationary employees
Official letter No 10385/BTC-QLKT dated Sept 10th 2021 of MOF responded to VACPA regarding to concerns on bookkeeping and presentation, notes on financial statement regarding to expenses related to manufacturing division incurred due to Covid-19 pandemic affection .
For preparation and presentation financial statement purpose: The corporation records expense related to direct manufacturing division in the temporarily stop manufacturing time due to Covid-19 pandemic into account 811- Other expense
Official Letter No 6160/CT-TTHT dated August 17th 2021 of Ba Ria Vung Tau Tax Department regarding to tax policy on “3 on the spot” expense in Covid-19 period
Responding to POSCO YAMOTO VINA Steel JSC ( Company) regarding to “3 on the spot” expense in Coivd-19 period, Ba Ria Vung Tau Tax Department has guidance as follows”
Decree No 52/2021/ND-CP date April 19th 2021 of Government and official letter 05/CD-TCT of General Tax Department date April 20th 2021 regarding to extension deadline for VAT, CIT, PIT and renting land in 2021 payment.
In 2021, enterprises, household businesses will continuously extend tax payment deadline due to pandemic.
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