Legal, Labor and Tax Updates in June 2021

THIS UPDATE INCLUDES THE FOLLOWING CONTENTS

NEW LEGAL INSTRUMENTS

04/06/2021 | Decree No. 57/2021/NĐ-CP supplementing Point g, Clause 2, Article 20 of the Decree No. 218/2013/ND-CP regarding enterprise income tax incentives for projects manufacturing supporting industry products.

01/06/2021 | Circular No. 40/2021/TT-BTC guiding on value-added tax personal income tax and tax administration of household businesses and individual businesses

11/06/2021 | Circular No. 43/2021/TT-BTC amendment to Clause 11 Article 10 of Circular No.219/2013/TT-BTC on VAT

18/6/2021 | Circular No. 45/2021/TT-BTC guidance on the application of advance pricing agreements (APA) to enterprises having related-party transactions

OFFICIAL INSTRUCTIONS  

01/6/2021 | Official Letter No. 1883/TCT-CS on revenue as a basis for determining subjects eligible for CIT reduction in 2020

01/7/2021 | Official Letter No. 2393/TCT-DNNCN on PIT declaration