Monthly newsletter in September 2021
Updating legal documents on accounting, tax, labor, and other related fields for customers in September 2021
Legal updates
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Congratulations on the staff of Ha Noi office who have achieved the Accounting practice certificate in 2022
With an employee working in accounting and tax consulting, obtaining a CERTIFICATE OF PRACTISING SERVICE OF TAX PROCEDURES is very important. To get this certificate and the standard of practical experience as prescribed by the Ministry of Finance, candidates also have to undergo a stressful exam with extensive knowledge and very specialized in accounting and taxes.
Congratulations on the staff who have achieved the Accounting practice certificate in 2022
VINA BOOKKEEPING always encourages employees to learn to improve their soft skills as well as improve their professional skills.
Official Dispatch No.4573/TCT-DNNCN dated December 07, 2022 of the General Department of Taxation on guiding the family deductions for individuals to settle personal income tax
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:
Official Dispatch No.34158/SLĐTBXH-VL-ATLĐ dated November 18, 2022 of the Department of Labor, Invalids and Social Affairs on guiding the implementation of the report on the use of foreign labor in 2022
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:
Official Dispatch No. 18224/CTBDU-TTHT dated December 2, 2022 of the Tax Department of Binh Duong Province guiding the declaration of License tax for representative offices
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.
Official Dispatch No. 57306/CTHN-TTHT dated November 23, 2022 of Hanoi Tax Department on corporate income tax policy for interest on bank deposits
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.
Official Dispatch No.3776/CTBNI-TTHT dated November 17, 2022 of the Tax Department of Bac Ninh Province guiding the declaration of corporate income tax for dependent accounting units entitled to corporate income tax incentives
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:
Official Dispatch No. 4489/TCT-KK dated Dec 2nd 2022 of the General Department of Taxation guiding the declaration of license tax for enterprises with other business locations in provinces and cities with head offices
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.
Official Dispatch No. 3511/BHXH – TST dated November 18, 2022 of Viet Nam Social Insurance on strengthening measures to reduce the delayed payment of SI, HI, UI
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:
Official Dispatch No. 56701/CTHN-TTHT dated November 21, 2022 of Hanoi Tax Department on VAT declaration at extra-provincial level
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.
Official Dispatch No. 53407/CTHN-TTHT dated November 4, 2022 of Hanoi Tax Department instructing some expenses to be deducted when calculating corporate income tax
In 2020, the Company incurred expenses such as salary, wages and allowances payable to employees; Accrued amounts payable to suppliers but the deadline for submitting the annual tax finalization dossier has not yet been implemented , these expenses are not deducted when determining the CIT taxable income.
Official Dispatch No. 33629/SLĐTBXH-VLATLĐ dated November 14, 2022 of the Department of Labor, War Invalids and Social Affairs of HCM guiding the implementation of the 2022 labor report
Pursuant to Decree No. 145/2020/ND-CP dated December 14, 2020 of the Government detailing and guiding the implementation of a number of articles of the Labor Code on labor conditions and labor relations (referred to as Decree No. 145/2020/ND-CP); Department of Labor, War Invalids and Social Affairs of Ho Chi Minh City guides the implementation of the 2022 labor report, as follows: