Tax policy

In order to calculate the payable export tax price, tax rate and export duty price must be known. In order to define the export duty price, it is necessary to know the principles and methods of customs valuation applicable to exported goods

On February 28, 2023, the Ministry of Finance issues Circular No. 13/2023/TT-BTC on amending and supplementing a number of regulations on value-added tax.

On February 02, 2023, the Minister of Finance issues Circular No. 07/2023/TT-BTC providing the rates, collection, remittance, management, and use of the charge for appraisal of environmental remediation and rehabilitation plans by central agencies.

The Ministry of Finance issues Decision No. 115/QD-BTC on the administrative procedures which are amended and supplemented in tax under the administration of the Ministry of Finance.

This is one of the important contents prescribed in the Law on Medical Examination and Treatment which is passed by the National Assembly on January 09, 2023.

It is necessary to define the incomes liable to personal income tax in order to calculate the taxable income. Here is the solution on what is the taxable income and what are incomes liable to personal income tax in 2023.

This problem is taking much care of everyone. LuatVietnam shall mention this issue in the following article:

Personal income tax (PIT) payers must know clearly the deadline for making a declaration and paying PIT to avoid sanctions for administrative violations in accordance with law provisions.

In the process of production and business, households and individuals must pay taxes and charges in accordance with law provisions. Payable charges and taxes include personal income tax, valued added tax, and business license tax.

On November 15, 2022, the National Assembly passed Law No. 14/2022/QH15 on Anti-Money Laundering

On November 30, 2022, the State Bank of Vietnam issues Circular No. 16/2022/TT-NHNN providing for the depository and use of valuable papers at the State Bank of Vietnam.

Regulations on personal income tax are currently amended, supplemented, or issued, however, there are many disadvantages such as taxes from loss-making security transfers, business households, or individuals.

The business license fee is the assigned amount that organizations, individuals, individual groups, and households engaged in goods production and service provision activities, excluded exempted cases. The business license fee period 2023 is assigned with a specific time in accordance with the periodical responsibilities.

Depending on the sources of each type of income, payable incomes can be calculated in accordance with the partially progressive tax tariff or whole progressive tax tariff. In order to understand the definition of the whole tax which is applicable to all types of income tax, please follow this article.

Personal income tax (PIT) is a popular type of tax, at the same time, this is an important revenue to the state budget. However, not everyone knows what is personal income tax and who must pay the personal income tax.

This post introduces the latest form of suspending the use of e-invoices and more information on the procedure, and process of informing the suspension of the use of e-invoices.

Adjustment of an e-invoice is one of the methods when having e-invoices containing errors in order to help sellers to adjust the errors in e-invoice in accordance with law provisions and current situations.

On October 14, 2022, the General Department of Taxation issues Decision No. 1606/QD-TCT issuing the Plan detailing the implementation of solutions in the tax administration prescribed in the Scheme on strengthening the tax administration and anti-loss of revenues on lands and real estate.

This is the content prescribed in the Official Dispatch No. 6221/NHNN-TD dated September 06, 2022, of the State Bank of Vietnam on the promotion of the interest rate support program in accordance with Decree No. 31/2022/ND-CP.

On October 24, 2022, the General Department of Vietnam Customs issues Decision No. 2317/QD-TCHQ issuing the Procedure for the management of tax liabilities and other incomes for exported and imported goods.