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Mazars in Vietnam Newsletter - Tax & Legal Update - Issue December 2022
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Tax & Legal Newsletter - December 2022
We would like to bring you the latest issue of Mazars Tax & legal Update Newsletter in December 2022, which covers wide range of guidance on tax administration, VAT, PIT, FCT and investment practices.
I. Operational updates
- Circular 67/2022/TT-BTC (“Circular 67”) guidelines on tax obligations incurred upon contribution and usage of funds for science and technology development in enterprises
- Official Letter 4679/TCT-KK on value added tax (“VAT”) refund on different provinces' investment projects
- Official Letter 4498/TCT-KK on declaration of license fees in case an enterprise with business locations in difference province
- Official Letter 18933/CTBDU-TTHT on personal income tax (“PIT”) declaration in case being tax residence in Vietnam and signing a labor contract with a representative office of foreign trader (“RO”)
- Official Letter 3898/CTBNI-TTHT on VAT rates regarding processing service being provided to export processing enterprises (“EPE”)
- Official Letter 55897/CTHN-TTHT on VAT rates for services provided for export processing enterprises
- Official Letter 4223/TCT-CS on the FCT obligation regarding the value of machinery and equipment (“M&E”)
- Official Letter 59940/CTHN-TTHT on FCT declaration regarding the purchase of air tickets via website
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Download the full documents in below.
OUR SUPPORT
For regulation changes and tax matters, we can provide you with assistance on:
- Registration, declaration of Personal Income Tax, Corporate Tax, VAT and Foreign Contractor Tax.
- Tax refunds assistance and representation.
- Consultancy on utilizing opportunities provided by transfer pricing.
- Customs advisory: Compliance & reporting; FTA and C/O; Harmonised System code classification and valuation; Inventory control; International trade arrangement; and Others.