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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”

For quarantine expense for employees: In cased the company signed the labor contract

Official letter No 2532/TCT-DNNCN dated July 12th 2021 of General Tax Department regarding to PIT policy In cased the company has submitted 2020 PIT finalization declaration but identify mistake, the company shall declare the 2020 PIT finalization declaration with actual amount, as well as declare supplement PIT finalization procedure, must amend corresponding wrong monthly/quarterly PIT

Official letter No 2410/TCT/DNL dated July 2nd 2021 issued by General Tax Department guidance on promotional presents invoice The official letter was sent to Ba Ria Vung Tau Tax Dept. and Agribank ( “The Bank”) by General Tax Department, Whereby, in cased the Bank carries out the promotion campaign registered to authority department comply with

Circular stated about financial disclosure (receipts and expenditures ) of Vietnam Covid-19 vaccine fund

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:

Before 01/01/2021, Article 114 Labor Law 2012 stated: “An employee who, due to employment termination or job loss

Official letter No. 2568/CT-TTHT dated April 13th 2021 issued by Binh Duong Tax Department regard to FCT calculation rate exchange In cased the company has purchased goods, service transactions with foreign contractor, agreement and payment by USD At the actually payment point, the company equivalent into VND by using sells rate exchange of commercial Bank

Circular guiding electronic transactions in the tax sector aims to detail a number of articles of the Law on Tax Administration No. 38 relating to dossiers and procedures for electronic transactions in the tax sector from the stage of registration: tax; Tax; taxpayer; certify information on tax liability fulfillment; clearing taxes and fines; tax refund; tax exemptions; to freeze, write off tax debt … etc