Mazars in Vietnam Newsletter - Tax & Legal Update - Issue April 2023
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Tax & Legal Newsletter - April 2023
We would like to bring you the latest issue of Mazars Tax & legal Update Newsletter in April 2023, which covers wide range of guidance on tax administration, VAT, PIT, FCT and investment practices.
I. Operational updates
- Guidance on corporate income tax (“CIT”) policy for value added tax (“VAT”) on invoices for goods used for giving, donating, or gifting
- Official Letter 3281/CTBDU-TTHT providing guidance on personal income tax (“PIT”) and CIT treatments on gifts from the lucky draw
- Official Letter 4035/CTHN-TTHT guiding on foreign contractor tax (“FCT”) treatment in case of purchasing Slack, Github packages via technology platforms
- Guidelines on tax policy regarding destroyed or returned goods
- Other guidelines on E-invoices
- Official Letter 924/BTC-QLKT issued by the Ministry of Finance providing guidance on International Financial Reporting Standards (“IFRS”) application
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Download the full documents in below.
OUR SUPPORT
For regulation changes and tax matters, we can provide you with assistance on:
- Registration, declaration of Personal Income Tax, Corporate Tax, VAT and Foreign Contractor Tax.
- Tax refunds assistance and representation.
- Consultancy on utilizing opportunities provided by transfer pricing.
- Customs advisory: Compliance & reporting; FTA and C/O; Harmonised System code classification and valuation; Inventory control; International trade arrangement; and Others.
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