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Hai Phong City Tax Department has guided, in case the Company pays the return airfare for foreign experts when terminating the labor contract, not the case of return home once a year:
• Personal income tax: this is a non-cash benefit that employees are entitled to, so this expense is included in the employee’s personal income taxable income.

• According to the instructions of the Tax Department of Bac Ninh Province, in case the Company selling goods has issued an invoice to the customer in December 2022, then the customer returns the received goods due to poor quality, the invoice to returned goods is issued with the value and tax rate corresponding to the invoice made according to regulations

Accordingly, through receiving information from the hotline, the taxpayer reflects when looking up information on purchase invoices for input goods and services on the General Department of Taxation  ‘s hoadondientu.gdt.gov.vn with the account issued by the CQT on the first day of registration of electronic invoices (“e-invoices”), detecting the status:

Pursuant to Point c, Clause 1, Article 9 of Circular No. 111/213/TT-BTC dated August 15, 2013 of the Ministry of Finance guiding the principle of calculating family deductions, the General Department of Taxation shall guide as follows:

Accordingly, the Tax Department shall guide the case that the representative office of the Company does not have production and business activities of goods and services, it is not required to declare and pay license tax. Conversely, if trading goods, services, the representative office must pay license tax according to the provisions of law.

Accordingly, the Tax Department guides the law on corporate income tax does not regulate the determination of expected but not yet actual income generated is included in the taxable income in the tax period.

In principle, in case the Branch (in Bac Ninh province) is a dependent unit of the Company (headquartered in Binh Duong province) has activities entitled to corporate income tax incentives for income from the implementation of new investment projects in Bac Ninh province, then:

In case the Company is an enterprise with 100% foreign investment, has a direct tax authority is Ho Chi Minh City Tax Department, which the managing unit to establish business locations (warehouses) in other provinces and cities with the Company’s head office, the Company shall submit a declaration of license tax to the Tax Department where the business locations are located.

Social Insurance of Vietnam requires social insurance of provinces and centrally run cities to implement a number of contents to reduce the amount of late payment to the lowest level, notably:

Accordingly, in case the Company has construction activities (construction activities are determined in accordance with the provisions of the law on the national economic system and the provisions of the specialized law) in another province where the Company has its head office, the Company shall conduct centralized accounting at the head office in accordance with the provisions of Clause 2, Clause 4, Article 11 of Decree No. 126/2020/ND-CP, declare tax returns, calculate taxes and submit tax returns to the direct tax administration department and allocate the tax payable to each province where the business activities are conducted in accordance with the provisions of Clause 1, Article 12 of Circular 80/2021/ND-CP.