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

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

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OUR SUPPORT

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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