
High Tax Risk Business Entities
Mon, 30 Oct 2023 23:25:00
Mrs. Nguyen Thi Ngoc K.'s company (Pleiku City, Gia Lai province) has fulfilled its tax obligations when they have arisen and is not in tax debt. However, recently, the local tax authority has requested her business to make advance payments based on the tax risk threshold for commercial business activities (VAT 0.43%; Corporate Income Tax 0.9%).

In what cases is a car transport business license required?
Mon, 30 Oct 2023 23:25:00
Doing business in car transportation involves performing at least one of the main stages of transportation activities (directly operating vehicles, driving, or determining transportation fares) for the purpose of transporting passengers or goods by road for profit.

How is the determination of a household engaged in agricultural production made?
Mon, 30 Oct 2023 23:25:00
Mr. Van Nguyen's family (Thai Nguyen) bought land for residence in a different locality since 2000. The land has a Certificate of Land Use Rights, including 100 square meters of residential land, 20 square meters of perennial crop land (PCL), and no other land area.

How are tax invoices reduced regarding the contract involves multiples services?
Mon, 30 Oct 2023 23:25:00
Mrs. Nguyen Thanh Huyen's business provides comprehensive installation of water treatment systems for buildings, hotels, residential areas, etc., including materials, equipment, and labor. The contract's appendix specifies that some goods and materials are subject to an 8% tax rate, while others are subject to a 10% tax rate.

How is value-added tax (VAT) deducted in specific cases?
Mon, 30 Oct 2023 23:25:00
Business Q&A - Resolving issues regarding VAT deduction.

How do foreigners transfer their capital contributions and pay taxes?
Mon, 30 Oct 2023 23:25:00
Ms. Halena Van (Ho Chi Minh City) is a foreign national who has been investing and doing business in Vietnam since 2006. In 2018, she transferred her capital contributions to someone else. After the transfer, she declared and paid personal income tax at a rate of 0.1%.

Sequence and Procedures for Organizing Land Use Rights Auction
Sat, 30 Sep 2023 11:45:00
Mr. Nguyen Duc Thien (Vinh Phuc) inquired whether the district People's Committee can delegate authority to the commune-level administration to select and sign contracts with the organizing unit for land use rights auctions.

Do individuals earning income from YouTube have to pay taxes?
Sat, 30 Sep 2023 11:45:00
Mr. Nguyen V. is engaged in uploading videos to the YouTube platform. Income from advertising views is aggregated from various countries, especially income from views generated in the United States, which is subject to a 30% withholding tax. Currently, Mr. V. wants to declare and pay taxes on this source of income.

The draft Law does not specify the ownership period for condominiums.
Sat, 30 Sep 2023 11:13:00
The Ministry of Construction, on behalf of the Government, presented the draft Law on Housing (amended) for the first-time review and comments to the National Assembly. In this draft Law, there is no provision regarding the ownership period of condominiums, as suggested by the voters.

Does a long-term project require additional environmental impact assessment?
Sat, 30 Sep 2023 11:12:00
According to Mr. Truong Quoc Dat's feedback (Binh Thuan), the clean water plant project with a capacity of 10,000 m3/day, funded by ODA and Vietnam's counterpart capital, was approved for the project list by the Prime Minister and subsequently approved by the provincial People's Committee since 2007.