DECLARATION AND PAYMENT OF VAT AND PIT OF BRANCHES IN OTHER PROVINCES
DECLARATION AND PAYMENT OF VAT AND PIT OF BRANCHES IN OTHER PROVINCES

– Pursuant to Clause 2, Article 11 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax […]

SOME THINGS TAXPAYERS NEED TO PAY ATTENTION TO IN THE PROCESS OF USING E-INVOICES
SOME THINGS TAXPAYERS NEED TO PAY ATTENTION TO IN THE PROCESS OF USING E-INVOICES

Regarding the situation of using illegal invoices and not legalizing invoices According to the provisions of the Law on Tax Administration, the illegal use of invoices and not […]

WHAT IS A RESIDENT UNDER THE TAX REGULATIONS IN VIETNAM
WHAT IS A RESIDENT UNDER THE TAX REGULATIONS IN VIETNAM

According to Clause 1, Article 1 of Circular 111/2013/TT-BTC (amended by Circular 119/2014/TT-BTC, Circular 151/2014/TT-BTC, Circular 92/2015/TT-BTC, Circular 25/2018/TT-BTC) (hereinafter referred to as Circular 111/2013/TT-BTC), a resident is […]

TAX DECLARATION FOR DEPENDENT BRANCHES IN THE SAME PROVINCE
TAX DECLARATION FOR DEPENDENT BRANCHES IN THE SAME PROVINCE

– In Clause 3, Article 42 of the Law on Tax Administration 2019 stipulates the principles of tax declaration and tax calculation: “3. Taxpayers shall declare tax at […]

POINTS TO NOTE ABOUT PIT FINALIZATION (UPDATED IN 2022)
POINTS TO NOTE ABOUT PIT FINALIZATION (UPDATED IN 2022)

I. SUBJECTS SUBJECT TO TAX FINALIZATION 1. For individuals who directly finalize with tax authorities Residents who earn incomes from salaries, wages from two or more places but […]

MAKING INVOICES AFTER DECEMBER 31, 2022 IS NOT ELIGIBLE FOR VAT REDUCTION OF 8%
MAKING INVOICES AFTER DECEMBER 31, 2022 IS NOT ELIGIBLE FOR VAT REDUCTION OF 8%

Refer to the following: Pursuant to the provisions of: – Decree No. 15/2022/ND-CP dated January 28, 2022 of the Government on tax exemption and reduction policies according to […]

Q&A REGARDING MULTIPLE PAYMENTS TO INDIVIDUALS UNDER 2 MILLION / TIME
Q&A REGARDING MULTIPLE PAYMENTS TO INDIVIDUALS UNDER 2 MILLION / TIME

Question: When the company pays for MCs, singers, and external collaborators and does not sign labor contracts because it is often case-based and low-cost, does it have to […]

NOTES ON THE ANNUAL REPORT ON MAINTAINING CONDITIONS FOR BUSINESS OF ACCOUNTING SERVICES
NOTES ON THE ANNUAL REPORT ON MAINTAINING CONDITIONS FOR BUSINESS OF ACCOUNTING SERVICES

According to the provisions of Clause 1, Article 3 of Circular 39/2020/TT-BTC amending and supplementing Clause 8 Article 12 of Circular 297/2016/TT-BTC, note the report on maintaining conditions […]

A FEW NOTES RELATED TO THE PREPARATION RELATED-PARTY TRANSACTION APPENDIX WHEN FINALIZING CIT
A FEW NOTES RELATED TO THE PREPARATION RELATED-PARTY TRANSACTION APPENDIX WHEN FINALIZING CIT

Information on the appendix form of related-party transaction. Case: There is a related-party transaction (Example: There is a purchase and sale with a Subsidiary, an Investor, an Owner […]