Tax policy
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Analysis of Decree No. 91/2022/ND-CP: Many changes in tax administration 03/11/2022
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.
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Amend the regulations on special loans to the credit institutions 03/11/2022
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.
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Revenue and buyers in e-commerce trading floor must be declared to tax agencies 31/10/2022
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.
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Methods of customs valuation applicable to exported goods 31/10/2022
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
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Enterprises temporarily pay 80% of enterprise income tax in 4 quarters 31/10/2022
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.
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One more case of taxpayers not being required to submit a tax declaration dossier 31/10/2022
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.
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The new Decree guiding the Law on Tax Administration 31/10/2022
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.
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Does the personal income tax collection subject to monthly or quarterly declaration? 26/10/2022
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.
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SBV increases the interest rate of VND deposits 25/10/2022
On October 24, 2022, the State Bank of Vietnam issues Decision No. 1812/QD-NHNN on the maximum interest rate applicable to VND deposits.
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SBV does not adjust the exchange rate of USD/VND to 5% 25/10/2022
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.
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What is the tax withholding of personal income tax? Must have tax declaration for not incurring withholding tax? 25/10/2022
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?
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Calculation of enterprise income tax from capital transfer 24/10/2022
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.
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[Latest] The level of disaster management fund payment for employees 19/10/2022
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?
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Cost for compensation, support and resettlement for land expropriation 14/10/2022
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.
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Guiding the cooperative development assistance funds 13/10/2022
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.
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How to determine the natural resource volume used for royalties calculation? 08/10/2022
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:
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Strengthen the tax administration for e-commerce 04/10/2022
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.
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Guidance for royalties calculation price of natural resources 03/10/2022
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.
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Pilot implementation of collection of legal costs from October 01, 2022 02/10/2022
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.
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What are the import duty and export duty? Who are the dutiable objects? 02/10/2022
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?