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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

The tax authority asserted that the temporary payment of corporate income tax in 3 quarters must reach at least 75% for the whole year according to Decree 126 is just a misunderstanding.

GDT has just sent the express dispatch No. 636 / TCT-DNNCN dated 12/03/2021 to the Tax Departments of the provinces and cities to guide the finalization of personal income tax in 2020. Accordingly, the remarkable point of family deduction in year 2020 is as follows:

Regulation on annual leave of employee according to Law on Labor 2019 and Decree 145/2020/ND-CP elaboration of some articles of the Law on Labor 2019 Annual leave a) Any employee who has been working for an employer for 12 months is entitled to fully-paid annual leave, which is stipulated in his/her employment contract as follows:

Official letter so 03/BHXH-QLT dated 04/01/2021 of Social Security Office of Ho Chi Minh City regard to foreign currency rate exchange for first 6 months of 2021 This rate exchange will be applied from 04/01/2021 to the end of first 6 months of 2021 This rate exchange was determined by average interbank rate exchange released

Circular No 10/2020/TT-BLDTBXH date 12/11/2020 of Minister of Labor, War Invalids and Social Affairs stating details and guiding the implementation of a number of articles of the Law on Labor regard to content of labor contract, Collective bargaining council and occupation and job adversely affect reproductive function and child rearing Accordingly, since 01/01/2021, all information

On 10 December 2020 Vina Bookkeeping has held the Seminar on Updating new tax policies in 2020 for Japanese clients and FDIs company. We have updated the new policies and cleared up the queries of clients.

It is noteworthy that Decree 51/2010/NĐ-CP and Decree 04/2014/NĐ-CP on paper invoices and e-invoices continue to be effective until the end of June 30, 2022.

If the above amounts are specified the conditions and the rate to be entitled in one of the documents: Labour contract, Financial regulations, Collective labour agreement as prescribed at Point b, Clause 2.6 of Article 4 Circular 96/2015 / TT-BTC, these expenses are determined as deductible expenses when determining taxable income of CIT.