Official Dispatch No. 3117/TCT-CS dated 25/07/2023 of the General Department of Taxation guiding the FCT policy for the sample testing service for goods before being imported into Vietnam
Accordingly, the General Department of Taxation guides:
In case Company A (in Vietnam) signs a contract with Company B (in Hong Kong) to provide sample testing services for goods before being imported to Vietnam, this testing service is subject to subject to contractor tax in Vietnam.
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In case the Company detects that the input invoice is omitted, leading to the tax declaration dossier submitted to the tax authority with errors and omissions, the Company shall supplement the tax declaration dossier of the period with errors as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14.
Accordingly, the Hanoi Tax Department guides: In case the seller chooses to handle invoices with errors according to the provisions of Point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP by making an adjusted invoice, the seller shall:
Accordingly, the Hanoi Tax Department guides: In case the seller chooses to handle invoices with errors according to the provisions of Point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP by making an adjusted invoice, the seller shall:
Binh Dinh Province Tax Department, based on current regulations and Official Dispatch 2547/TCT-TNCN dated June 12, 2017 of the General Department of Taxation regarding personal income tax policy for outsourcing labor contracts, accordingly guides:
Accordingly, the Hanoi Tax Department guides: In case the seller chooses to handle invoices with errors according to the provisions of Point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP by making an adjusted invoice, the seller shall:
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Hai Phong City Tax Department provides guidelines in principle as follows:
In case the Company hires foreign workers to perform jobs in Vietnam, in cases where a work permit is required but has not been granted a work permit by a competent authority in Vietnam in accordance with the Labor Code, the expenses paid by the Company to the employee before the time the work permit is issued and before the time the two parties sign the labor contract will not be included in the deductible expenses when determining CIT income.
The Department of Labor, War Invalids and Social Affairs requests the units to make reports on the employment of foreign workers in accordance with the provisions of Article 6 of the Government’s Decree No. 152/2020/ND-CP dated December 30, 2020 and Point a, Clause 12, Article 1 of the Government’s Decree No. 70/2023/ND-CP dated September 18, 2023, specifically as follows:
