Mazars in Vietnam Newsletter - Tax & Legal Update - Issue December 2022

We would like to bring you the latest issue of Mazars Tax & legal Update Newsletter in December 2022, which covers wide range of guidance on tax administration, VAT, PIT, FCT and investment practices.

I. Operational updates

  1. Circular 67/2022/TT-BTC (“Circular 67”) guidelines on tax obligations incurred upon contribution and usage of funds for science and technology development in enterprises
  2. Official Letter 4679/TCT-KK on value added tax (“VAT”) refund on different provinces' investment projects
  3. Official Letter 4498/TCT-KK on declaration of license fees in case an enterprise with business locations in difference province
  4. Official Letter 18933/CTBDU-TTHT on personal income tax (“PIT”) declaration in case being tax residence in Vietnam and signing a labor contract with a representative office of foreign trader (“RO”)
  5. Official Letter 3898/CTBNI-TTHT on VAT rates regarding processing service being provided to export processing enterprises (“EPE”)
  6. Official Letter 55897/CTHN-TTHT on VAT rates for services provided for export processing enterprises
  7. Official Letter 4223/TCT-CS on the FCT obligation regarding the value of machinery and equipment (“M&E”)
  8. Official Letter 59940/CTHN-TTHT on FCT declaration regarding the purchase of air tickets via website


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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[VIE] Mazars Việt Nam_Tin Thuế và Luật_Tháng 12, 2022
[VIE] Mazars Việt Nam_​Tin Thuế và Luật_​Tháng 12, 2022
[ENG] Mazars in Vietnam_Tax & Legal Newsletter_December 2022
[ENG] Mazars in Vietnam_​Tax & Legal Newsletter_​December 2022