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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Official Dispatch No. 9517/BTC-TCT dated September 19, 2022 of the Ministry of Finance guiding the use of electronic invoices with enclosed attached list
Accordingly, the Ministry of Finance shall base on the provisions of Point a, Clause 6, Article 10 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on the contents of invoices, instructed:
Particular types of goods and services such as electricity, water, telecommunication services, information technology services, television services, postal and courier services, banking, securities and insurance are sold in certain periods, on the invoice must specify the period of supply goods and services. For periodical export services, a list shall be used to list the goods and services sold with the invoice, and shall ensure:
Official Dispatch No. 2735/CTBNI-TTHT dated September 12, 2022 of the Tax Department of Bac Ninh province guiding the policy on contractor tax and personal income tax for sales brokerage services abroad
FCT obligations: In Clause 4, Article 2 of Circular 103/2014/TT-BTC dated August 6, 2014 of the Ministry of Finance stipulates:
“Article 2. Entities not regulated by this Circular
Official Dispatch No. 2319/CTHPH-TTHT dated August 12, 2022 of Tax Department of Hai Phong City guiding tax policy for costs related to material destruction
In case the Company (declaring VAT payment by tax credit method) is an enterprise which is enjoying corporate income tax incentives due to meeting conditions of the locality, incurring costs related to the destruction of unused materials due to changes in production strategies, the Company shall carry out as follows:
Vina Bookkeeping was honored at the 10th anniversary of the establishment of the Vietnam Institute of charters Accountants VICA
On September 9, 2022, the representative of Vina Bookkeeping, Mr. Vo Tan Huu, the General Director of the Company, also a member of the Executive Committee of VICA, attended the 10th Anniversary of VICA 2012-2022 in Khanh Hoa. The ceremony was attended by representatives of the Ministry of Finance, the Vietnam Association of Accountants and
Official Dispatch No. 5129/CTBGI-TTHT dated 26/08/2022 of the Tax Department of Bac Giang Province guiding the VAT refund documents for exported goods
In case the Company prepares VAT refund documents for export goods, meet the conditions, procedures and documents stated in Article 19 of Circular No. 219/2013/TT-BTC and Clause 2 of Article 28 of Circular No. 80/2021/TT-BTC of the Ministry of Finance.
Official Dispatch No. 8404/BTC-TCT dated 23/08/2022 of the Ministry of Finance guiding the time of invoicing for export activities of export processing enterprises (EPE)
From July 1, 2022, electronic invoices shall be applied according to Decree No. 123/2020/ND-CP, electronic sales invoices are invoices for organizations and individuals in the non-tariff zone, organizations and individuals declare and calculate value added tax using the direct method used for activities, including exporting goods and services abroad.
Decision No. 1391/QD-TCT dated 23/08/2022 of the General Department of Taxation on the process of managing electronic invoices with codes of tax authority generated from cash registers
Accordingly, the process of managing registration information using electronic invoices generated from cash registers is detailed as follows:
Step 01: within 15 minutes of receiving the Form 01/DKTD-HDDT (appendix enclosed with this Decision), the electronic portal automatically collates the information on this declaration. Based on the comparison results, the electronic portal automatically generates a notice of receiving/ not receiving declarations/ changing information on using e-invoice (Form No. 01/TB-TNĐT), signing and sending to the tax payer according to the registered email address of the tax payer and through the transmitting and receiving organization.
Official Dispatch No. 2448/CTBNI-TTHT dated 12/08/2022 of the Tax Department of Bac Ninh Province guiding family deduction for dependents who are aunts, uncles, sisters-in-law
In case the Company has an individual taxpayer who earns income from wages and salaries registered for family deduction for his/her dependents who are his/her uncles, aunts and sisters-in-law, as follows:
Official Dispatch No.3059/TCT-KK dated August 18, 2022 of the General Department of Taxation guiding the additional declaration of input VAT invoices
Pursuant to the provisions of Point b, Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government:
“Taxpayers who make additional declarations leading to an increase in the amount of tax payable or a decrease in the amount of tax already reimbursed by the state budget must pay fully the increased amount of tax payable or the amount of tax already reimbursed in excess and late payment to the state budget (if any).
Happy Mid-Autumn Day!
Happy Mid-Autumn Day! VBK wishes that your career and life, just like the round moon on Mid-Autumn Day, be bright and perfect.
Welcome new employees in 2022
Congratulations to the new employees for successfully passing the selection process and officially becoming our company’s Tax and Accounting Consultant. Our company hopes that the dynamic, open and friendly working environment will help you have a favorable start in your career path, always keeping the enthusiasm of youth and desire long-term dedication to the Company.
Welcome new employee 2022
To meet the needs of expanding FDI customers, other than Japanese customers, Vina Bookkeeping Co.,Ltd – Branch in Ha Noi has successfully recruited new graduates in 2022. Congratulations to the excellent students who have successfully passed 3 rounds of selection and officially become Accounting and Tax Consultants in Hanoi office. After undergoing intensive training in