Circular No. 12/2016/TTLT-BKHCN-BTC
The circular provides guidance on the allocation and management of the Science and Technology Development Fund in enterprises.
Official Letter No. 2322/TCT-CS
The letter provides guidance on deductible expenses for interest expenses.
Official Letter No. 3869 /TCT-DNL
The letter provides guidance on tax recollection related to enterprises’ expansion investment activities.
Official Letter No. 2389/TCT-CS
The letter guides Foreign Contractor Tax , related to sales activities in the bonded warehouses of foreign contractors.
Guidance on Foreign Contractor Tax
Official Letter No. 4768/CT-TTHT guiding the use of invoice when exporting goods
Official Letter No. 47939/CT-HTr and 48761/CT-HTr
The letter provides guidance on determining deductible expenses on tuition fees for foreign employees’ children for CIT calculation purpose.
Guidance on Personal Income Tax
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