Tax policy

Decree No. 91/2022/ND-CP on amending and supplementing a number of articles of Decree No. 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration and taking effect on October 30, 2022.

On October 28, 2020, the State Bank of Vietnam issues Circular No. 13/2022/TT-NHNN on amending and supplementing a number of articles of Circular No. 08/2021/TT-NHNN dated July 06, 2021, of the Governor of the State Bank of Vietnam on grant of special loans to credit institutions placed under special control.

On October 30, 2022, the Government issues Decree No. 91/2022/ND-CP on amending and supplementing a number of articles of Decree No. 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration.

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

These are the new regulations prescribed in Decree No. 91/2022/ND-CP  on amending and supplementing a number of articles of Decree No. 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration.

On October 30, the Government issues Decree No. 91/2022/ND-CP on amending and supplementing a number of articles of Decree No. 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration.

On October 30, the Government issues Decree No. 91/2022/ND-CP on amending and supplementing a number of articles of Decree No. 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration.

Monthly or quarterly personal income tax declaration is very important because it decides the responsibility for submitting the taxpayer’s declaration and payment and the periodical jobs that every accountant must do.

On October 24, 2022, the State Bank of Vietnam issues Decision No. 1812/QD-NHNN on the maximum interest rate applicable to VND deposits.

On October 17, 2022, the State Bank of Vietnam issues Decision No. 1747/QD-NHNN on the spot exchange rate between Vietnam dong and foreign currencies by permitted credit institutions.

Tax withholding of personal income tax is applicable to various income taxes. Tax withholding for incomes from wages, and salaries is a quarterly and monthly temporary payment. So, what is the tax withholding of personal income tax? Must have tax declaration for not withholding tax?

Incomes from the capital transfer are the other income when calculating the enterprise income tax. It is necessary to know the calculation of the enterprise income tax from the capital transfer.

In order to support the activities in disaster prevention and fighting, employers and employees all pay for the disaster management fund in case the state budget cannot satisfy all the requirements.  So, what is the level of disaster management fund payment for employees?

On October 05, 2022, the Ministry of Finance issues Circular No. 61/2022/TT-BTC providing guidance on estimates, use and a final payment of budget for compensation, support, and resettlement due to the State’s land expropriation.

On August 12, 2022, the Minister of Finance issues Circular No. 52/2022/ND-CP prescribing the implementation of the Decree No. 45/2021/ND-CP dated March 31, 2021, on the establishment, organization, and operation of Cooperative development assistance funds.

In order to get the royalties amount payable in a period, beside royalties calculation price of natural resources and royalties rate, the volume of royalties-liable natural resources is also necessary to determine. The determination of the natural resource volume used for royalties calculation is prescribed as follows:

On October 01, 2022, the Prime Minister issues Telegram No. 889/CD-TTg on strengthening the efficiency of tax collection administration for e-commerce and digital business.

In order to calculate the royalties amount payable in a period, it is necessary to define the volume of royalties liable natural resources, royalties calculation price of a natural resource- unit and royalties rate. Here is the guidance for royalties calculation price of natural resources.

On September 15, 2022, the Supreme People’s Court issues the Decision No. 273/QD-TANDTC on pilot implementation of the online public justice service of collection and remittance of legal costs and court fees on the National Public Service Portal.

Import duty and export duty are important taxes of each country and the revenue sources of the state budget. So, what are the import duty and export duty? Who are the dutiable objects of import duty and export duty?