Mazars in Vietnam Newsletter - Tax & Legal Update - Issue December 2021 (No.02)

We would like to bring you tax and legal updates for December 2021 with the following highlights influencing the corporate operations and payroll activities.

I. Operational updates

  1. Circular 100/2021/TT-BTC (“Circular 100/2021”) amending and supplementing Circular 40/2021/TT-BTC (“Circular 40/2021”) on Value Added Tax (“VAT”), Personal Income Tax (“PIT”) and tax administration for business households and business individuals
  2. Official Letter 4110/TCT-DNNCN regarding tax policy related to expenses for Covid-19 pandemic prevention
  3. Official Letter 3895/CTBNI-TTHT regarding the timing for VAT invoice issuance when selling goods to export processing enterprises (“EPEs”)
  4. Official Letter 3689/CTBNI-TTHT regarding Corporate Income Tax (“CIT”) incentive for assets transferred from the precedent project
  5. Official Letter 50506/CTHN-TTHT on tax declaration for independent accounting branches located in the same province/city with the headquarter
  6. Official Letter 17059/CTBDU-TTHT regarding tax policy for business cooperation contract (“BCC”)
  7. Official Letter 3990/CTBNI-TTHT on tax policy for VAT amount of imported goods then re-exported
  8. Official Letter 4114/CTBNI-TTHT regarding VAT policy for goods given as gift to enterprises in non-tariff zones and to overseas enterprises

II. Payroll update

  1. Decision 3308/QD-TLD on promulgating regulations on principles of establishing and assigning trade union financial estimates in 2022
  2. Official Letter 4102/TCT-CS regarding Personal Income Tax policy


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.

Download the issue in the PDF extension in English and Vietnamese as below.

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[ENG] Mazars in Vietnam_Tax & Legal Newsletter_December 2021 (Issue no. 02)
[ENG] Mazars in Vietnam_​Tax & Legal Newsletter_​December 2021 (Issue no. 02)
[VIE] Mazars Việt Nam_Tin Thuế và Luật_Tháng 12, 2021 (Ấn bản số 2)
[VIE] Mazars Việt Nam_​Tin Thuế và Luật_​Tháng 12, 2021 (Ấn bản số 2)