Decree No. 123/2020 / ND-CP (“Decree No. 123”) regulating invoices and documents, granted by the Government on 19 October 2020, shall take effect from 01 July 2022. Also, agencies, organizations and individuals that meet the information technology infrastructure requirements are encouraged to apply the provisions on e-invoices and documents of the Decree before 01 July 2022.
Decree No. 123 has had significant changes compared to Decree No. 119/2018 / ND-CP ("Decree No. 119" ) prescribing on using e-invoices for sales of goods and provision of services.
We hereby update some noticeable contents for legal compliance purposes.
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LEGAL & TAX UPDATES: RESOLUTION NO. 116 ON DEDUCTION OF CORPORATE INCOME TAX PAYABLE IN 2020
The Resolution No. 116 was approved by the National Assembly on 19 June 2020 at the 9th session on reducing 30% of corporate income tax amount payable in 2020 for businesses, cooperatives, non-business units and other organizations having total turnover no more than VND 200 billion.
LEGAL & TAX UPDATES: THE DECREE REGARDING THE EXTENSION OF TAX AND LAND RENTAL PAYMENT
The Decree regarding the extension of Tax and Land Rental Payment to remove difficulties for production and business, as well as ensure social security to cope with Coronavirus disease (Covid-19) Pandemic
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Legal & Tax Updates: Decree No. 123/2020/ND-CP Regulating Invoices and Documentation
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August
July
LEGAL & TAX UPDATES: RESOLUTION NO. 116 ON DEDUCTION OF CORPORATE INCOME TAX PAYABLE IN 2020
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May
April
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
Vietnamese / English / Chinese