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Pursuant to the provisions of Point b, Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government:

“Taxpayers who make additional declarations leading to an increase in the amount of tax payable or a decrease in the amount of tax already reimbursed by the state budget must pay fully the increased amount of tax payable or the amount of tax already reimbursed in excess and late payment to the state budget (if any).

In case the Company (being a EPE) carrying out processing of goods, repairing molds for domestic enterprises,:

In case the Company purchases services of Meta Platforms Ireland Limited (foreign supplier) which has carried out tax registration, tax declaration, tax payment in Vietnam (tax code: 9000000327), it is not required to declare, deduct and pay tax on behalf of Meta Platforms Ireland Limited in accordance with the provisions of Circular No. 103/2014/TT-BTC.

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:

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:

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: