Mazars in Vietnam Newsletter - Tax & Legal Update - Issue 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

  1. Guidance on corporate income tax (“CIT”) policy for value added tax (“VAT”) on invoices for goods used for giving, donating, or gifting
  2. Official Letter 3281/CTBDU-TTHT providing guidance on personal income tax (“PIT”) and CIT treatments on gifts from the lucky draw
  3. Official Letter 4035/CTHN-TTHT guiding on foreign contractor tax (“FCT”) treatment in case of purchasing Slack, Github packages via technology platforms
  4. Guidelines on tax policy regarding destroyed or returned goods
  5. Other guidelines on E-invoices
  6. Official Letter 924/BTC-QLKT issued by the Ministry of Finance providing guidance on International Financial Reporting Standards (“IFRS”) application


Download the full documents in below.


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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[ENG] Mazars in Vietnam_Tax & Legal Newsletter_April 2023
[ENG] Mazars in Vietnam_​Tax & Legal Newsletter_​April 2023
[VIE] Mazars Việt Nam_Tin Thuế và Luật_Tháng 4, 2023
[VIE] Mazars Việt Nam_​Tin Thuế và Luật_​Tháng 4, 2023