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Can the 0% VAT Rate Be Applied to Repair Services Conducted Outside the Export Processing Zone?
What are Repair Services? Currently, there is no specific legal document that precisely defines repair services. However, based on...
May 29, 20241 min read
Can Transportation Support Be Offset Against Purchase Payments?
Based on the issuance of Circular No. 28812/CTHN-TTHT dated May 17, 2024, guiding tax policies regarding transportation cost support....
May 29, 20241 min read
Explanation Responsibility for Traders Using an Increased Number of C/O Forms
A recent official document highlights that organizations issuing Certificates of Origin (C/O) (including EUR.1, EUR.1 UK, EAV, and X...
May 29, 20241 min read
Corporate income tax (CIT) incentives when adding business sectors.
The General Department of Taxation notes that if a company's investment project does not meet the conditions for phased investment as...
May 21, 20241 min read
Applying 0% VAT for Export Processing Enterprises Leasing Infrastructure
According to the General Department of Taxation, if a company leases land and infrastructure to an export processing enterprise (EPE),...
May 21, 20241 min read
Tax incentives for software product manufacturing projects
According to the General Department of Taxation, for a new investment project in the field of software product manufacturing to qualify...
May 21, 20241 min read
PIT on vacation (team building) expenses for employees
Issuance Basis: Circular No. 111/2013/TT-BTC dated August 15, 2013, provides guidance on the implementation of the Law on Personal Income...
May 14, 20242 min read
Proposed Amendments to Value Added Tax Law: Key Points to Note
During the Government's specialized session on legal construction in April 2024, discussions were held and opinions were sought for the...
Apr 21, 20241 min read
Do Foreign Traders Absent in Vietnam Need Import-Export Rights When Trading Goods?
How are Foreign Traders Absent in Vietnam Regulated? On May 17, 2023, the General Department of Customs issued Official Letter...
Apr 20, 20243 min read
Conditions for Duty-Free Import of Goods Produced for Export with Subcontracting
In cases where businesses import goods for production and export but subcontract the manufacturing to other facilities, the conditions...
Apr 20, 20241 min read
Regulations on Contractor Tax for Goods in Bonded Warehouses
According to Article 5 of Circular No. 103/2014/TT-BTC, if a foreign company only uses a bonded warehouse for auxiliary purposes in...
Apr 20, 20241 min read
Determining Tax Incentives for Multiple Investment Projects (Updated 2024)
To ascertain tax incentives for multiple investment projects, businesses need to take note of the following: Legal Basis: Decree No....
Apr 20, 20241 min read
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