Vietnam tax & legal updates and alerts
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Tax & Legal Newsletter
You will find here all the issues of our "Vietnam Spotlight" newsletter related to the recent Tax & Legal Updates.
To receive Mazars Vietnam regular Tax & Legal Updates via newsletter emails:
Mazars Vietnam-Tax & Legal Update July 2012
• New Circular on Corporate Income Tax.
• Further guidance on tax relief for 2012.
• Guidance on Fund of scientific and technological development.
• New guidelines for tax agents.
• Draft of new Law on Personal Income Tax.
• Guidelines for Law on Securities.
• Further guidance on tax relief for 2012.
• Guidance on Fund of scientific and technological development.
• New guidelines for tax agents.
• Draft of new Law on Personal Income Tax.
• Guidelines for Law on Securities.
Vietnam Tax Calendar for 2011
This one-page flyer presents the key dates to remember in 2011 in Vietnam for your tax declarations and payments.
Vietnam Spotlight Newsletter - January 2011
Topics covered:
+ Tax Reform Update
+ New Circular Amending Circular 84/2008/TT-BTC and Circular 02/2010/TT-BTC
+ Personal Income Tax for Official Development Assistance Foreign Experts
+ Clarification on VAT Invoices for Exported Goods
+ VAT Treatment on On-site Exported Goods
+ Value Added Tax Treatment on Exported Services
+ VAT Treatment on Scientific and Technological Services
+ Vietnam and Ireland Tax Treaty’s Entry into Force Announced
+ Tax Reform Update
+ New Circular Amending Circular 84/2008/TT-BTC and Circular 02/2010/TT-BTC
+ Personal Income Tax for Official Development Assistance Foreign Experts
+ Clarification on VAT Invoices for Exported Goods
+ VAT Treatment on On-site Exported Goods
+ Value Added Tax Treatment on Exported Services
+ VAT Treatment on Scientific and Technological Services
+ Vietnam and Ireland Tax Treaty’s Entry into Force Announced
Mazars Vietnam Newsletter-Transfer Pricing
Transfer Pricing is one of the key compliance issues that should be put under serious consideration by enterprises in Vietnam, especially for multinational corporations. As you maybe aware, Transfer Pricing compliance has recently been challenged by the tax authorities during tax audits at a number of companies.
Mazars Vietnam Spotlight Newsletter-March 2011
Topics covered:
+ Circular 18/2011/TT-BTC dated 10 February 2011 to provide amended and supplemented provisions for Circular 130/2008/TT-BTC on Corporate Income Tax
+ Amendment to Independent Audit Practice
+ Circular 18/2011/TT-BTC dated 10 February 2011 to provide amended and supplemented provisions for Circular 130/2008/TT-BTC on Corporate Income Tax
+ Amendment to Independent Audit Practice
Mazars Vietnam Spotlight Newsletter-Feb 2011
Topics covered:
+ Guidance on Personal Income Tax Finalization for 2010
+ Guidance on Corporate Income Tax Finalization for 2010 and Salient Guidance on Value Added Tax, Special Consumption Tax and Foreign Contractor Tax
+ Guidance on Personal Income Tax Finalization for 2010
+ Guidance on Corporate Income Tax Finalization for 2010 and Salient Guidance on Value Added Tax, Special Consumption Tax and Foreign Contractor Tax
Mazars Vietnam Spotlight Newsletter-April 2011
Topics covered:
+ Deferral of Corporate Income Tax Payments for Small and Medium Enterprises
+ Clarification on Procedures and Dossiers for Value Added Tax Refund
+ Value Added Tax Refund
+ Personal Income Tax Update
+ Terminal Handling Charges Included in the Dutiable Price
+ Invoice Guidance for Domestic Sales by Export Processing Enterprises
+ Amended Decree on Build-Operate-Transfer, Build-Transfer-Operate, and Build-Transfer Investment Projects
+ Deferral of Corporate Income Tax Payments for Small and Medium Enterprises
+ Clarification on Procedures and Dossiers for Value Added Tax Refund
+ Value Added Tax Refund
+ Personal Income Tax Update
+ Terminal Handling Charges Included in the Dutiable Price
+ Invoice Guidance for Domestic Sales by Export Processing Enterprises
+ Amended Decree on Build-Operate-Transfer, Build-Transfer-Operate, and Build-Transfer Investment Projects
Mazars Vietnam Spotlight Newsletter-May 2011
Topics covered:
+ Vietnam Tax Reform Strategy Approved 2011-2020
+ Tax Treatment on Land Use Right
+ PIT on Transfer of Stock Option
+ Amended Decree on Work Permits for Foreigners Working in Vietnam
+ Vietnam Tax Reform Strategy Approved 2011-2020
+ Tax Treatment on Land Use Right
+ PIT on Transfer of Stock Option
+ Amended Decree on Work Permits for Foreigners Working in Vietnam
Mazars Vietnam Spotlight Newsletter - August 2011
Topics covered:
+ Tax Exemption and Reduction for Fiscal Stimulus
+ Value Added Tax Centralization Confirmed for Air Transportation Companies
+ Notification of Effective Dates of Tax Treaty between Vietnam and Qatar
+ Import Duty Debate Automobile Breakdown Levels
+ Bank Remittance Documents for Claiming Input VAT by Foreign Contractors
+ Tax Audit Update
+ Approval for the Removal of Provision on Retrenchment Allowance
+ Amending Decree on Fines to Accounting Violations
+ Tax Exemption and Reduction for Fiscal Stimulus
+ Value Added Tax Centralization Confirmed for Air Transportation Companies
+ Notification of Effective Dates of Tax Treaty between Vietnam and Qatar
+ Import Duty Debate Automobile Breakdown Levels
+ Bank Remittance Documents for Claiming Input VAT by Foreign Contractors
+ Tax Audit Update
+ Approval for the Removal of Provision on Retrenchment Allowance
+ Amending Decree on Fines to Accounting Violations
Mazars Vietnam Spotlight Newsletter - Jun & Jul 2011
Topics covered:
+ Personal Income Tax Exemption on Employers’ Subsidies for Medical Treatment
+ Foreign Contractor Tax is Charged on On-site Export
+ Foreign Contractor Tax Grossed-up Formula Reiterated
+ Foreign Contractor Tax on Disposal of Assets by Representative Offices
+ Bonded Warehouse vs. Permanent Establishment in Vietnam
+ Value Added Tax on Margin Trading Activities of Securities Companies in Vietnam
+ Original Customs Declarations Required in the Value Added Tax Declarations and Refund
+ Personal Income Tax Exemption on Employers’ Subsidies for Medical Treatment
+ Foreign Contractor Tax is Charged on On-site Export
+ Foreign Contractor Tax Grossed-up Formula Reiterated
+ Foreign Contractor Tax on Disposal of Assets by Representative Offices
+ Bonded Warehouse vs. Permanent Establishment in Vietnam
+ Value Added Tax on Margin Trading Activities of Securities Companies in Vietnam
+ Original Customs Declarations Required in the Value Added Tax Declarations and Refund