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Knowledge of tax examination - tax settlement

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Knowledge of related transactions

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Legal regulations on affiliate transactions (Transfer pricing)
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  • Official Letter 2835/TCT-TTKT guiding the implementation of Decree 68/2020/ND-CP issued by the General Department of Taxation
  • Decree 68/2020/ND-CP amending and supplementing Decree 20/2017/ND-CP on tax administration for enterprises with associated transactions
  • Circular 41/2017/TT-BTC guiding the implementation of Decree 20/2017/ND-CP stipulating tax administration for enterprises with associated transactions
  • Decree 20/2017 / ND-CP on tax administration applicable to enterprises with associated transactions

Tax law provisions

  • Decree No. 15/2022/ND-CP stipulating tax exemption and reduction under Resolution 43/2022/QH15
  • Identify tax incentives for software
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  • Regulations on Consolidation of legal documents and how to use Consolidated documents
Tax Administration
  • Circular 80/2021/TT-BTC guiding tax administration from January 01, 01
  • Circular 78/2021/TT-BTC on invoices and documents
  • Official Letter 6770/CTTPHCM-KK on filing tax returns during the implementation of Directive 16/CT-TTg
  • Circular 31/2021/TT-BTC on risk management in tax administration
  • Circular 105/2020/TT-BTC dated December 03, 12 guiding tax registration
  • Decree 126/2020 / ND-CP guiding the Law on Tax Administration 2019
  • Law on Tax Administration 2019 (Law No. 38/2019/QH14)
  • Circular 119/2014/TT-BTC amending the application of tax declaration by deduction method
V.a.t tax
  • Decree No. 15/2022/ND-CP stipulating tax exemption and reduction under Resolution 43/2022/QH15
  • Reducing VAT from 10% to 8% in 2022 (From February 01 – Detailed application instructions)
  • Circular 43/2021/TT-BTC supplementing medical instruments and equipment subject to VAT rate of 5%
Corporate income tax
  • Circular 71/2021/TT-BTC providing guidance on corporate income tax for establishments carrying out socialization that have not yet been collected according to Resolution 63/NQ-CP dated May 25, 5
  • Costs related to Covid are included in business expenses and not included in personal income taxable income
  • Decision 29/2021/QD-TTg on special investment incentives
  • Decree 57/2021/ND-CP on corporate income tax incentives for projects producing supporting industry products
  • Circular 03/2021/TT-BTC guiding the CIT exemption and reduction for science and technology enterprises
personal income tax
  • Changes in the way to calculate PIT in 2022
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Receipts
  • Official Dispatch 5113/TCT-CS guiding some contents about e-invoices
  • Official Letter 4144/TCT-CS General Department of Taxation introduces new contents in Circular 78/2021/TT-BTC guiding invoices and documents
  • The process of managing electronic invoices issued by the General Department of Taxation
  • Decree No. 123/2020 / ND-CP on invoices and documents
  • Circular 88/2020/TT-BTC amending and supplementing Article 26 of Circular 68/2019/TT-BTC
  • Circular 68/2019/TT-BTC guiding Decree 119/2018/ND-CP on e-invoices when selling goods and providing services
  • Consolidated document 11/VBHN-BTC in 2018 guiding the implementation of Decree 51/2010/ND-CP and 04/2014/ND-CP on invoices for selling goods and providing services
  • Circular 39/2014/TT-BTC guiding the implementation of Decree 51/2010/ND-CP and Decree 04/2014/ND-CP stipulating invoices for selling goods and providing services
  • Decree 04/2014/ND-CP amending and supplementing a number of articles of Decree No. 51/2010/ND-CP dated May 14, 05 regulating invoices for selling goods and providing services
  • Decree 51/2010 / ND-CP on invoices for selling goods and providing services
Penalties for administrative violations of tax and invoices
  • Decree 102/2021/ND-CP on penalties for administrative violations in the fields of taxation, invoices, accounting and auditing
  • Decree 125/2020/ND-CP stipulating penalties for administrative violations on taxes and invoices
Extension, tax exemption and reduction due to Covid-19
  • Resolution 11/NQ-CP on tax payment extension 2022
  • Resolution 43/2022/QH15 on fiscal and monetary policies to support the socio-economic recovery and development program
  • Decree 92/2021/ND-CP guiding Resolution 406/NQ-UBTVQH15 on tax exemption and reduction
  • Official Letter 3887/TCT-CS on business support and sponsorship for COVID-19 prevention and control activities
  • Decree 52/2021/ND-CP extending the deadline for payment of VAT, CIT, PIT and land rent in 2021 (Due to Covid-19)
  • Decree 41/2020/ND-CP Extension of deadlines for payment of VAT, CIT, PIT and land rent (Due to Covid-19)

Updating tax events news

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  • Decree No. 15/2022/ND-CP stipulating tax exemption and reduction under Resolution 43/2022/QH15
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  • Carefully get penalized with Provisional Corporate Income Tax
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  • Increased penalties for administrative violations of taxes and invoices from December 05, 12
  • Tax administration for enterprises with associated transactions from 2020
  • Not required to use e-invoices from 01/11/20
  • Cases of wrong electronic invoicing need to be handled
  • Decree 114/2020 / ND-CP guiding the implementation of tax reduction of 30% of CIT payable by 2020
  • Official Letter 3867 / TCT-KK in 2020 regarding refund of overpaid value-added tax due to incorrect payment
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  • Official Letter 2578 / TCT-CS dated 23/6/2020 on the time required to use e-invoices
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  • Official Letter 3185 / TCT-HTQT 2020 on withholding tax paid abroad from tax payable in Vietnam
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  • Circular 43/2021/TT-BTC supplementing medical instruments and equipment subject to VAT rate of 5%

Circular 43/2021/TT-BTC supplementing medical instruments and equipment subject to VAT rate of 5%

Where issued:The financialEffective date:01/08/2021
Date issued:11/06/2021Status:Still validated
GOVERMENTSOCIAL REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Number: 43 / 2021 / TT-BTCHanoi, date 11 month 6 year 2021

CIRCULARS

AMENDING AND SUPPLEMENTING CLAUSE 11 ARTICLE 10 CURRENCY NO. 219/2013/TT-BTC DATE 31 DECEMBER 12, 2013 OF THE MINISTRY OF FINANCE INSTRUCTIONS FOR IMPLEMENTATION OF VALUE-ADDED TAX LAW AND DECREE No. 209/2013/ND-CP DECEMBER 18, 12 BY THE GOVERNMENT DETAILS AND INSTRUCTIONS FOR IMPLEMENTATION OF SOME VALUE-ADDED TAX ARTICLES (AMENDED AND ADDITIONED AT CURRENCY NO. 2013/26/TT-BTC FEB 2015 27 OF MINISTRY OF FINANCE)

Pursuant to the Law on Tax Administration dated June 13, 6;

Pursuant to the Law on Value-Added Tax dated June 03, 6 and the Law amending and supplementing a number of articles of the Law on Value-Added Tax dated June 2008, 19;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government's Decree No. 209/2013/ND-CP dated December 18, 12 detailing and guiding the implementation of a number of articles of the Law on Value Added Tax; Decree No. 2013/91/ND-CP dated October 2014, 01 of the Government amending and supplementing a number of articles in the Decrees on tax regulations;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 7 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation,

The Minister of Finance promulgates the Circular amending and supplementing Clause 11 Article 10 of Circular No. 219/2013/TT-BTC dated December 31, 12 of the Ministry of Finance guiding the implementation of the Law on Value-Added Tax and Decree No. Decree No. 2013/209/ND-CP dated December 2013, 18 of the Government detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax (amended and supplemented in Circular No. 12/ 2013/TT-BTC dated February 26, 2015 of the Ministry of Finance) as follows:

Article 1. Amending and supplementing Clause 11 Article 10 of Circular No. 219/2013/TT-BTC dated December 31, 12 of the Ministry of Finance (amended and supplemented in Circular No. 2013/26/TT-BTC) BTC dated 2015/27/2 of the Ministry of Finance) as follows:

“11. Medical equipment and tools, including medical machines and instruments: all kinds of scanners, projectors and scanners used for medical examination and treatment; specialized equipment and instruments for surgery, wound treatment, ambulance cars; instruments for measuring blood pressure, heart, pulse, blood transfusion equipment; needles; contraceptive device; medical instruments and equipment with an import license or a certificate of circulation registration or a receipt for standard announcement dossiers in accordance with the medical law or the List of medical equipment subject to The specialized management of the Ministry of Health is entitled to determine the code of goods according to the List of exported and imported goods of Vietnam promulgated together with the Minister's Circular No. 14/2018/TT-BYT dated May 15, 5. Ministry of Health and amendments and supplements (if any).

Cotton, bandages, medical gauze and medical tampons; preventive and curative drugs, including finished drugs, medicinal ingredients, except for functional foods; Vaccine; medical biological products, distilled water to prepare injection drugs and infusion solutions; hats, clothes, masks, surgical gloves, gloves, lower limb covers, shoe covers, towels, specialized medical gloves, breast bags and dermal fillers (excluding cosmetics); chemical testing and sterilization materials for medical use.”

Article 2. Enforcement

1. This Circular takes effect from August 01, 8.

2. In the course of implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and settlement./.

 Recipients:
- Central Office and Party Committees;
- Congress office;
- Office of the President;
- Office of the General Secretary;
- People's Procuratorate of the Supreme;
- Supreme People's Court;
- State audit;
- Ministries, ministerial-level agencies,
 government agencies,
- Central body of mass organizations;
- People's Council, People's Committee,
 Department of Finance, Tax Department, State Treasury
 provinces and centrally run cities;
- Announcement;
- Department of Document Inspection (Ministry of Justice);
- Government website;
– Website of the Ministry of Finance; Website of the General Department of Taxation;
- Units under the Ministry of Finance;
– Save: VT, TCT (VT, CS).

MINISTER




Ho Duc Phuc

TM. GOVERMENT
 PRIME MINISTER

 


Nguyen Tan Dung

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Updated on November 22, 2021
Reducing VAT from 10% to 8% in 2022 (From February 01 – Detailed application instructions)

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