Which income is subject to corporate income tax?

Tue, 31 Jan 2023 15:52:49

Income from credit activities for the poor and other policy beneficiaries of the Bank for Social Policies is income exempt from corporate income tax.

read more »

How does the contractor import equipment in the name of the contractor?

Tue, 31 Jan 2023 15:53:13

Mr. Tran Hong Anh (Hanoi) is a construction contractor with 100% foreign capital, established and operating under Vietnamese law in the form of a one-member limited liability company. The company is performing a project construction contract for an investor who is an export processing enterprise.

read more »

Is it allowed to write the name of the goods in a foreign language on the invoice?

Tue, 31 Jan 2023 15:53:20

Ms. Mai Thi Oanh Kieu (Quang Nam) has some imported products with foreign names, such as "Led ceiling lamp". Ms. Kieu asked, in this case, can the company issue an invoice according to the name of such goods?

read more »

Conditions for selecting investors of social housing projects in the form of bidding

Fri, 23 Dec 2022 10:40:51

One of the conditions for a social housing investment project to select an investor by bidding is the detailed construction planning already approved by a competent authority.

read more »

Will the VAT rate be reduced in 2023?

Fri, 23 Dec 2022 10:40:24

Ms. Nguyen Thi Tuyet (Khanh Hoa) is applying the tax rate of 8% according to Decree No. 15/2022/ND-CP for the collection, transportation and treatment of domestic waste. Ms. Tuyet asked, in 2023, what tax rate will be applied to the groups of goods and services that have enjoyed the above tax incentives?

read more »

What is the penalty for issuing false invoices?

Fri, 23 Dec 2022 10:40:43

Mr. Pham Thanh (Hanoi) asked, can the statute of limitations for sanctioning administrative violations on invoices is 2 years specified in Decree No. with administrative violations that ended in previous years (2021, 2020)?

read more »

Is the COVID-19 test fee taxable?

Wed, 07 Dec 2022 15:24:17

Mr. Tran Thanh Binh (Binh Duong) company operates in the field of road freight transport and is subject to VAT. The cost of freight includes the basic cost and includes the COVID-19 test fee (subject to not subject to VAT) for each driver.

read more »

Appointment of professional titles, consider increasing salary ahead of time?

Wed, 07 Dec 2022 15:24:54

Ms. Nguyen Thi Huyen (Dong Nai) is a Grade II primary school teacher, working since September 2014. At the end of 2020, she will be considered for a salary increase 6 months ahead of schedule and will be entitled to a salary increase from 2.67 to 3.0 in March 2021.

read more »

How to process sold invoices when customers returned goods?

Wed, 07 Dec 2022 15:26:02

Mr. Nguyen Van Khanh's company is using electronic invoices according to Decree No. 123/2020/ND-CP. The company's main activity is commerce, so it issues a lot of invoices for individual customers. Therefore, when the customer returns the goods, it is not possible to issue a return invoice to the company. Mr. Khanh asked, in this case, how should the company handle sales invoices?

read more »

Conditions for applying 0% tax on exported goods and services

Tue, 08 Nov 2022 10:13:14

Mr. Bui Quang Huy's company (Hanoi) has an e-commerce website providing dental product design services. The customer submits a request via the website, then the company sends the design and the customer pays via Paypal.

read more »

How to calculate PIT with allotment contract

Tue, 08 Nov 2022 10:13:08

Personal income tax (PIT) from the research is applied by Ms. Nguyen Mai Anh’s organization (Hanoi) according to Circular No. 111/2013/TT-BTC. Mai Anh asked, when signing a professional contract between the project leader and research members, is the total value of the contract before or after withholding PIT?

read more »

What is considered to be invoiced at the wrong time?

Tue, 08 Nov 2022 10:12:56

Company A operates from Monday to Saturday morning and hires unit B to perform customs declaration services and work overtime to clear export goods. But the time to be granted clearance by the customs is on Saturday afternoon (the time when company A is not active), so no e-invoice is issued on the day of customs clearance.

read more »

When should an auditor not perform an audit?

Tue, 08 Nov 2022 10:12:42

Reader has email address at phamcongxx@gmail.com sent an email to the Legal Counseling Office of Lao Dong newspaper to ask: Is it correct that the chief accountant has been out of work for more than a year and cannot perform an audit for the old business. Under what circumstances should an auditor not perform an audit?

read more »

Expenditures for projects belonging to the commune budget must be tax deductible?

Wed, 26 Oct 2022 16:01:02

Mr. Nguyen Hai Dang asked, based on Point b, Clause 5, Article 13 of Circular No. 80/2021/TT-BTC, works under the commune budget with a total investment of less than 1 billion VND are not subject to value added tax (VAT) deduction. Is that correct?

read more »

Can import and export entrustment service get tax reduction?

Wed, 26 Oct 2022 16:01:04

Ms. Nguyen Minh Thu's company (Hanoi) looked up Decision No. 43/2018/QD-TTg and found out that the industry code of the import and export entrustment service is 8299. However, when the company looked up the appendix of Decree No. 15/2022/ND-CP on value-added tax (VAT) reduction, this product code is not found.

read more »

Is the amount of fees left taxable?

Wed, 26 Oct 2022 16:00:40

The Traffic Vehicle Registration Center of Nam Dinh Province is a public non-business unit under the Department of Transport. In addition to the task of inspecting motor vehicles and inland waterway vehicles, the Center is also tasked with collecting road user fees on top of vehicles.

read more »

License fee rate when enterprises suspend production and business

Wed, 26 Oct 2022 16:00:34

Ngo Van's business temporarily suspended business from October 9, 2020 to October 8, 2021, then the business continued to carry out procedures to suspend business and was confirmed by the Department of Planning and Investment on October 7, 2021, the suspension period is from October 9, 2021 to October 8, 2022.

read more »

Does the construction permit application need to be accompanied by a tax receipt?

Wed, 26 Oct 2022 16:00:00

Mr. Truong Dinh Vuong (Ha Giang) made the application for a construction permit, had all the components according to the list of administrative procedures, but the Economic and Infrastructure Department replied that there was lack of receipts for payment of personal income tax on behalf of employees and construction tax according to the official dispatch of the District People's Committee issued in 2015

read more »

From day
To day

Copyright © 2016 by the Chamber of Commerce and Industry of Vietnam - VCCI
Write "Chamber of Commerce and Industry of Vietnam"
or www.vcci.org.vn; www.vcci.com.vn; www.vcci.net.vn the release of information from this Website.
Designed and developed by Vietkent