
Are all items eligible for VAT reduction to 8%?
Tue, 01 Mar 2022 11:36:38
I heard that in 2022, consumer goods will be reduced value added tax from 10% to 8%. Is that correct, please? Readers have email truonghoangxxx@gmail.com send an email to the Legal Consulting Office of Lao Dong newspaper to ask.

Do foreign businesses open an account need a visa of a representative?
Tue, 01 Mar 2022 13:14:51
In case the customer is abroad, does not meet face-to-face, the bank will verify the identification information through a correspondent bank or an intermediary in accordance with the provisions of the law on prevention and combat of laundering. money and does not require a visa to enter.

Can businesses be supported if they only register for business but do not register for tax?
Mon, 31 Jan 2022 01:08:05
The family of Mr. Tran Quoc Hung (Long An) is an individual car rental business, which has been suspended due to the epidemic but is not entitled to unemployment support. Mr. Hung asked the authorities to consider and support his business household.

Sun, 02 Jan 2022 22:26:45
Value added tax (VAT) rate of 10% applies to goods and services not specified in Articles 4, 9 and 10 of Circular 219/2013.

Sun, 02 Jan 2022 22:26:28
As of the end of October 2021, there have been a total of 139,066 applications to extend the payment of tax and land rent according to regulations. The total amount of tax and land rent has been extended up to VND 80,576 billion.

Cases in which land use levy must be paid upon grant of a red book
Tue, 12 Oct 2021 21:40:09
In 2003, Ms. Tran Thi Lai's family carried out procedures to transfer a residential land plot and a contract was made by the People's Committee of Dien Bien Phu City for the transfer of land use rights, clearly stating the status of residential land. Before transferring the residential land use right, her family had paid the registration fee and the land use right transfer tax.

Individuals hired to promote investment abroad are subjected to pay tax?
Fri, 08 Oct 2021 16:16:02
Mednovum Medical Services and Trading Company Limited (HCMC) intends to sign service contracts with some Singaporean individuals, residing in Singapore to carry out investment and trade promotion in the Singapore market.

Is the transfer of contributed capital subject to personal income tax?
Thu, 30 Sep 2021 16:20:38
A reader with the email mythux@xx sent an email to the Lao Dong Newspaper’s Legal Consulting Office to ask: I am a capital contributing member of a multiple-member limited liability company and wish to transfer a part of the contributed capital to others. Is income from the transfer of contributed capital subject to personal income tax? How is personal income tax (if any) calculated in this case?

Proposing to remove obstacles to tax refund conditions for investment projects
Wed, 08 Sep 2021 19:47:04
Sending comments to the 7th Session of the XIV National Assembly, voters of Ho Chi Minh City proposed to abolish the requirement of having a "Certificate of eligibility for business in conditional investment and business lines" for the tax to be refunded under Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance.

Should there be a unified method for VAT calculation?
Wed, 08 Sep 2021 19:46:15
Sending comments to the 7th session of the XIV National Assembly, voters of Tra Vinh province proposed the authorities to unify on a tax calculation method, which is the method of value added tax (VAT) deduction.

What extra income for calculation social insurance premiums?
Mon, 09 Aug 2021 16:17:26
Sending comments to the 7th Session, the XIV National Assembly, voters of Hai Phong city proposed that the authorities detail and clearly stipulate other extra incomes for calculation social insurance premiums, as a basis for collecting social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance.

What goods are subject to the excise tax?
Mon, 09 Aug 2021 16:13:58
A reader with email huongdangx@xx sent an email to the Lao Dong Newspaper Legal Counseling Office to ask: My company has just been established and doing multi-industry business. What types of goods and services are subject to excise tax, and who must pay the excise tax?

Extension of time limits for paying tax and land rent
Sat, 26 Jun 2021 21:05:39
The Government issued Decree 52/2021/ND-CP (“Decree 52/2021”) on extending the deadline for payment of value added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rent in 2021 in a bid to provide assistance to businesses, organizations, business households and individuals affected by Covid-19 epidemic.

Deadline for payment of VAT, CIT, PIT, and land rent extended
Sat, 26 Jun 2021 21:05:32
The Government issued Decree 52/2021/ND-CP (“Decree 52/2021”) on extending the deadline for payment of value added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rent in 2021 in a bid to provide assistance to businesses, organizations, business households and individuals affected by Covid-19 epidemic.

Instructions on the time issuing e-invoices
Fri, 25 Jun 2021 15:22:24
According to regulations, the time of making e-invoices when selling goods or providing services is the time when the ownership or right to use goods is transferred to the buyer. The date of completion of the service provision, regardless of whether or not payment has been received.

Which case is exported stone subject to VAT?
Thu, 17 Jun 2021 14:42:00
Saturn Ha Tinh Co., Ltd specializes in mining minerals used as common building materials. Prior to the second quarter of 2019 (before April 1, 2019), mineral mining units that only sell domestically, belong to VATable items, shall declare VAT quarterly.

Using advertising services of Facebook and Google, how to calculate the tax?
Thu, 17 Jun 2021 14:41:53
In case the Company uses foreign advertising services such as Facebook, Google and YouTube, these businesses are not headquartered in Vietnam, the Company is obliged to declare and pay contractor tax on behalf of the Company for foreign parties.

Which case does a representative office pay license fees?
Tue, 15 Jun 2021 15:55:30
In case the representative office of an enterprise engages in the production and trading of goods and services, the license fee must be paid; In case a representative office is not engaged in production and trading of goods and services, it is not required to pay license fees as prescribed.