Tue, 31 Oct 2023 00:51:45
Mrs. Dinh Thi Hien's company specializes in manufacturing electrical cabinets for fire prevention and firefighting systems. The company purchases raw materials and components to manufacture the finished electrical cabinets, but these materials and components have different qualities, so the company is unsure whether the VAT rate is 8% or 10%.
Sun, 01 Oct 2023 09:06:02
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.
Sun, 01 Oct 2023 09:05:54
Mr. Tran Minh is an individual with income from two sources in 2022. One source has an income of about 25 million Vietnamese dong, and he has already paid a 10% personal income tax deducted at the source. For the other source, he pays progressive tax according to the tax table.
Thu, 31 Aug 2023 15:42:37
Mrs. Mai Thi Loan's company has its headquarters in Hanoi City, with a branch in Thanh Hoa province. The main activities of the branch include manufacturing and completing textile products, renting workshops, offices, warehouses, etc.
Thu, 31 Aug 2023 15:42:39
Mr. Phan Dinh Thang's company is an electronic commerce enterprise and a distributor of goods and services subject to value-added tax from the issuing authority. In 2022, the online payment company received input invoices for goods and services in the form of game cards, which were subject to an 8% tax rate with industry code 9329.
Thu, 31 Aug 2023 15:42:50
Nguyen Thi Ngoc Anh Company (Gia Lai) operates in the field of transportation construction consulting. In the process of preparing the design dossier for the construction drawing of a transportation project, there is a requirement for land excavation for the construction of the road with a compaction ratio of K0.95.
Thu, 31 Aug 2023 15:42:59
Ms. Tran Thi Du (Dak Lak) registered for a family deduction for her birth mother on March 21, 2023. In May 2023, she went through the tax refund process. Ms. Du asked if she can claim the family deduction for her mother from January 1 to December 31, 2022.
Thu, 06 Jul 2023 11:23:55
In the case where the buyer receives an electronic invoice for the sale of goods or provision of services, which has a digital signature date later than the invoice creation date, the issued electronic invoice is still considered valid. The buyer should declare the value-added tax (VAT) at the time of receiving the invoice, ensuring compliance with the prescribed form and content.
Wed, 31 May 2023 14:16:09
Merchants and service providers who are enterprises, economic organizations, or other entities have the right to entrust a third party that has a connected relationship with the seller. The third party must be eligible to use electronic invoices and must not be in a situation where electronic invoice usage has been suspended, in order to issue electronic invoices for the sale of goods and provision of services.
Wed, 31 May 2023 13:51:44
Mrs. Nguyen Phuong Thao (from Hanoi) is the accountant of a company that is currently using invoices according to Circular No. 78/2021/TT-BTC. In 2022, due to errors made by her predecessor, when switching from invoices according to Circular No. 32/2011/TT-BTC to invoices according to Circular No. 78/2021/TT-BTC, the company did not send a notification of invoice cancellation using the form TB03/AC to the tax agency.
Thu, 06 Apr 2023 13:46:09
Ms. Pham Thi Hien (Thai Binh) has issued a sales invoice at the tax rate of 8% in December 2022 and that invoice is a replacement invoice. By 2023, customers report that they need to issue invoices again because of a change in the quantity of goods allocated to member companies.
Thu, 06 Apr 2023 13:51:09
Ms. Mai Thanh Hien’s company (Binh Duong) operates in the field of construction and installation. According to Ms. Hien, refer to Decree No. 15/2022/ND-CP on VAT rates, some items will be reduced to 8% from February 1, 2022 to December 31, 2022; from January 1, 2023 the tax rate will be 10%.
Thu, 09 Mar 2023 12:06:25
Ms. Dinh Ngoc Linh (Tay Ninh) asked, when canceling an invoice with the wrong quantity, wrong unit price, should she make a record of invoice cancellation for both parties to sign, or just make Form 04 and send it to the tax agency?
Thu, 09 Mar 2023 14:26:28
Ms. Dang Thi Thu Trang's company (Dong Nai) has used some outsourced services that are eligible for VAT reduction from 10% to 8% and applied in 2022, now there is one last payment period for the service in December 2022, ending service on December 25, 2022.
Thu, 09 Mar 2023 11:21:01
Mr. Tran Minh Hai's company specializes in providing technical design services and producing graphic images, advertising TVCs for real estate projects. After signing the contract, the investor usually makes an advance to secure the contract performance and requires the company to issue an invoice for the advance.
Thu, 09 Mar 2023 11:21:26
Ms. Dang Thi Thu Trang's company (Dong Nai) has used some outsourced services that are eligible for VAT reduction from 10% to 8% and applied in 2022, now there is one last payment period for the cost. service in December 2022, ending service on December 25, 2022.