Vietnam Spotlight - Newsletter - June 2009

Topics covered:
- Final Resolution on Total Exemption to the Deferred PIT
- Personal Income Tax – Grossed-up Guidance
- Guidance on Allowable Deduction of Payments from the Social Insurance Agency
- Personal Income Tax Exemption for Vietnamese Individuals Working for Representative Offices of United Nations in Vietnam
- 50% Reduction of VAT
- Scope Extended Retroactively from 1 February 2009 / VAT Zero-rated Treatment for International Transportation, and Airline and Maritime Related Services
- VAT Credit on Housing Rents and Utilities Costs
- Dutiable Prices of Imported Goods Triggered by Royalties and Licensing Fees
- House Ownership for Foreigners Inspection on Work Permits for Foreigners in Vietnam