Mazars in Vietnam Newsletter - Tax & Legal Update - Issue March 2023
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Tax & Legal Newsletter - March 2023
We would like to bring you the latest issue of Mazars Tax & legal Update Newsletter in March 2023, which covers wide range of guidance on tax administration, VAT, PIT, FCT and investment practices.
I. Operational updates
- Decision No.01/2023/QD-TTg issued by the Prime Minister dated 31 January 2023 regarding reduction on land rental, water surface rental for entities affected by the Covid-19
- Guidance on the time of invoices issuance and determination of value added tax (“VAT”) rate for 2023
- Guidance on invoices issuances for sales return being purchased in 2022 and trade discount
- Official Letter 3469/CTHN-TTHT providing guidance on personal income tax (“PIT”) for gifts and bonuses to employees
- Official Letter 114/CTBNI-TTHT providing guidance on VAT refund dossier for investment projects
- Official Letter 244/TCT-KK providing guidance on the declaration of VAT and corporate income tax (“CIT”) for foreign carriers
- Official Letter 1464/CTBNI-TTHT providing guidance on e-invoices adjustment
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.