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
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December
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Legal & Tax Updates: Decree No. 123/2020/ND-CP Regulating Invoices and Documentation
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LEGAL & TAX UPDATES: RESOLUTION NO. 116 ON DEDUCTION OF CORPORATE INCOME TAX PAYABLE IN 2020
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Payment of wages and benefits for employees during work suspension due to COVID-19 pandemic
Vietnamese / English / ChineseLEGAL & TAX UPDATES: THE DECREE REGARDING THE EXTENSION OF TAX AND LAND RENTAL PAYMENT
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