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In case the Company is an EPE that liquidates fixed assets in the form of domestic sale, at the time of sale or liquidation into the domestic market , the export and import goods management policy shall not apply unless the goods are under management according to conditions, standards and specialized inspection that have not been implemented when imported; goods managed by license must be agreed in writing by the import licensing agency as prescribed in Article 26 of Decree 35/2022/ND-CP.

Accordingly, Vietnam Social Insurance stipulates the structure of payment content to help the social insurance agency crosscheck and record payment information quickly and accurately to serve the timely settlement of participants’ benefits, in accordance with the policy regime.

The General Department of Taxation received Official Dispatch No. 1770/CAT-CSKT dated March 29, 2023 from the Phu Tho Provincial Police, requesting direction and coordination in preventing crimes of illegal purchase and sale of electronic invoices. Accordingly, the Phu Tho Public Security Agency investigated and discovered that a number of individuals had purchased businesses to issue invoices, sold them to organizations and individuals in need, causing damage to the state budget.

The VAT rate.

Accordingly, in case the Company provides logistics services and has invoiced according to the provisions of Point a, Clause 4, Article 9 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government, the Company shall be entitled to a reduction in VAT according to the regulations for invoices made from July 1, 2023 to December 31, 2023.

The Tax Department of Binh Duong province guides, in case the total net profit from business activities in the period plus the cost of borrowing interest after deducting deposits and  interest from loan incurred in the period plus amortization expenses incurred in period is negative amount (negative EBITDA) then:

Whereby, Company Ain the British West Indies supplies goods to Company Bin the British Virgin Island through Company C in Vietnam and the goods are delivered in the territory of Vietnam:

Company A is subject to contractor tax in Vietnam.
Company C is obliged to declare and pay contractor tax on behalf of Company A according to regulations.

Accordingly, the General Department of Taxation guides the case that the Company sells goods to foreign partners without a customs declaration, the value-added tax rate is 10%.

Accordingly, the implementation of the report on the use of foreign workers in the first 6 months of 2023 in Ho Chi Minh City was reported by the Department of Labor, Invalids and Social Affairs of Ho Chi Minh City.

Report form: form No. 07/PLI issued together with Appendix I of Decree No. 152/2020/ND-CP.

Data of the reporting period: is the total number of foreign workers from December 15, 2022 to

Accordingly, the General Department of Taxation guides:

(i)In case goods and services are eligible for VAT reduction according to Decree 15/2022/ND-CP, after December 31, 2022, if errors are detected must issue an adjustment or replacement invoice and they do not affect the amount of goods and payable VAT or adjustment of the taxable price, the adjusted or replaced invoice shall apply the VAT rate of 8%; Where errors in quantity of goods lead to adjust the amount of goods and VAT, the adjusted or replaced invoice shall apply the VAT rate prescribed at the time of making the adjusted or replaced invoice.

Accordingly, the General Department of Taxation guides:

(i)In case goods and services are eligible for VAT reduction according to Decree 15/2022/ND-CP, after December 31, 2022, if errors are detected must issue an adjustment or replacement invoice and they do not affect the amount of goods and payable VAT or adjustment of the taxable price, the adjusted or replaced invoice shall apply the VAT rate of 8%; Where errors in quantity of goods lead to adjust the amount of goods and VAT, the adjusted or replaced invoice shall apply the VAT rate prescribed at the time of making the adjusted or replaced invoice.