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.
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Mazars in Vietnam Newsletter - Tax & Legal Update - Issue August 2021
We would like to bring you tax and legal updates for August 2021 with the following highlights influencing the corporate operations and payroll activities.
Mazars in Vietnam Newsletter - Customs Update - Issue August 2021
We would like to bring you notable customs updates for August 2021 with the following highlights influencing the import-export activities:
Mazars in Vietnam Newsletter - Tax & Legal Update - Issue July 2021
We would like to bring you tax and legal updates for July 2021 with the following highlights influencing the corporate operations and payroll activities.
Circular 45 guiding the application for the Advance Pricing Agreement on tax administration
On 18 June 2021, the Ministry of Finance issued Circular 45/2021/TT-BTC (“Circular 45”) providing guidance on the implementation of Article 41 of Decree 126/2020/ND-CP (“Decree 126”) dated 19 October 2020 of the Government on the application of the Advance Pricing Agreement (“APA”) on tax administration for companies having transactions with their related parties.
Resolution 68 introducing some policies to support employees and employers in difficulty due to the COVID-19 pandemic
On 01 July 2021, the Government released Resolution 68/NQ-CP (“Resolution 68”) introducing some policies to support employees and employers in difficulty due to the COVID-19 pandemic.
Tax & legal alert - Circular 43 amending and supplementing Value Added Tax regulations
On 11 June 2021, Ministry of Finance released Circular 43/2021/TT-BTC (“Circular 43”) amending and supplementing Clause 11, Article 10 of Circular 219/2013/TT-BTC on implementation of Value Added Tax (“VAT”) laws (previously amended and supplemented by Circular 26/2015/TT-BTC).
Tax & legal alert - Circular 40 guiding VAT, PIT and Tax administration for business households and individuals
On 01 June 2021, the Ministry of Finance (“MoF”) issued Circular 40/2021/TT-BTC (“Circular 40”) guiding Value Added Tax (“VAT”), Personal Income Tax (“PIT”) and Tax administration for business households and individuals. This Circular officially replaces and abolishes Chapter I and II of Circular 92/2015/TT-BTC (“Circular 92”) guiding the implementation of VAT and PIT applicable to residents doing business.
Customs alert - New guidance on rules of origin under UKVFTA
The newly enacted UKVFTA includes several new rules and measures regarding tariff-rate quotas, rules of origin, preferential tariffs, and service promotions. In this alert, Mazars Vietnam would like to highlight new updates on the rules of origin under this agreement.
Mazars in Vietnam Newsletter - Customs Update - Issue May 2021
We would like to bring you notable customs updates for May 2021 with the following highlights influencing the corporate operations activities:
Customs alert - New guidance on Customs export and import code for declaration
Vietnam General Department of Customs has recently released new guidance on several applied Customs export/inport codes for declaration.