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Accordingly, in case the Company registers family deduction for employees who is mother, have no income at out of working age or have an average monthly income of the year from all income sources not exceeding 01 (one) million dong , the documents proving dependents shall comply with the guidance in item g.3 point g, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance (as amended and supplemented in Article 1 of Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Ministry of Finance),

Article 1. Amending and supplementing a number of articles of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance (as amended and supplemented in Circular No. 26/2015/TT-BTC dated February 27, 2015, Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance) as follows:
1. Clause 10 Article 7 shall be amended as follows: “10. Regarding real estate transfer activities, the VAT taxable price shall be determined in the provision of Clause 1, Article 1 of Decree No. 49/2022/ND-CP dated July 29, 2022 of the Government.”
2. Clause 13 Article 7 shall be amended as follows: “13. Taxable prices for electricity production activities by the Vietnam Electricity (EVN) shall comply with provision of Clause 1 Article 1 of Government’s Decree No. 49/2022/ND-CP dated July 29, 2022.”

Accordingly, the Ha Noi City Tax Department responded to the concern of determining the VAT rate of 2023 for services completed in 2022 as follows:
When the company signs a construction and installation contract, the time of issuing an invoice is the time of acceptance and handover of the workload, work items, completed construction and installation volume, regardless of whether money has been received or not. In case the Company issues a VAT invoice after December 31, 2022, it is not allowed to apply the VAT reduction policy as prescribed in Article 3 of Decree No. 15/2022/ND-CP dated January 28, 2022 of the Government.

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.

• To amend and supplement Point g Clause 1 Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 related to the regulation on the dossier of proof of dependents, thereby allowing the submission of a copy of citizen ‘s identity card in place of a copy of ID card and allowing the submission of a copy of the certificate of residence information/Notice of personal identification number in place of the household registration book when proving dependents.

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:

Department of Labor, Invalids and Social Affairs of Ho Chi Minh City requests the units to implement the BCTHSDLDNN in accordance with Article 6 of Decree No. 152/2020/ND-CP dated December 30, 2020 of the Government (Form No. 07/PLI Annex I), specifically 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.