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Decree No. 49/2022/ND-CP dated 29/07/2022 of the Government amending and supplementing a number of articles of Decree No. 209/2013/ND-CP dated 18/12/2013 of the Government detailing and guiding the implementation of a number of articles of the Law on Value Added Tax as amended and supplemented by Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No.

The official letter quoted General Tax Department guidance as official letter No 4721/TCT-DNL dated October 13th 2017 to response to the similar case:

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:

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:

Total temporarily CIT paid amount of 3 first quarters of year is NOT less than 75% total CIT payable amount of year

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

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.

According to Ha Noi Tax Department, in cased the company has paid extra amount to probationary employees

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

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”