Vietnam tax & legal updates
You will find here all the issues of our "Vietnam Spotlight" newsletter related to the recent Tax, Legal and Accounting updates.
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Circular 80 guiding the implementation of the Law on Tax Administration & Decree 126
On 29 September 2021, the Ministry of Finance issued Circular 80/2021/TT-BTC (“Circular 80”) guiding the implementation of a number of articles of the Law on Tax Administration and Decree 126/2020/ND-CP (“Decree 126”).
Circular 78 guiding the Law on Tax Administration and Decree 123 on invoices & documents
On 17 September 2021, the Ministry of Finance issued Circular 78/2021/TT-BTC (“Circular 78”) guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree 123/2020/ND-CP (“Decree 123”) on invoices and documents.
Resolution 105 on supporting the enterprises, cooperatives, and business households in the context of the COVID-19 pandemic
On 09 September 2021, the Government issued Resolution 105/NQ-CP (“Resolution 105”) on supporting the enterprises, cooperatives, and business households in the context of the COVID-19 pandemic.
Mazars in Vietnam Newsletter - Tax & Legal Update - Issue September 2021
We would like to bring you tax and legal updates for September 2021 with the following highlights influencing the corporate operations and payroll activities.
Circular 71 guiding uncollected CIT for businesses performing socialized activities according to Resolution 63
On 17 August 2021, the MoF issued Circular 71/2021/TT-BTC ("Circular 71"), guiding CIT for the EPSA not yet imposed any tax collections according to Resolution 63.