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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Tax Alert - Resolution on the reduction of CIT for the fiscal year 2020

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On 19 June 2020, The National Assembly approved Resolution 116/2020/QH14 on the reduction of Corporate Income Tax ("CIT") for the fiscal year of 2020 for enterprises, co-operatives, public services organizations, and other organizations.

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Tax Alert - Circular 13 on the definition of Software Production

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On 03 July 2020, Ministry of Information and Communications issued Circular No.13/2020/TT-BTTTT ("Circular 13") providing new regulations on determination of software production activities to be eligible for Corporate Income Tax ("CIT") incentives.

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Alert - New guidelines on the verification procedure of EPEs’ capability to satisfy Customs Inspection & Supervision Conditions

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On 09th June 2020, General Department of Customs issued Official Letter No. 3778/TCHQ-GSQL (“OL”), providing new guidelines on the verification procedure of EPEs’ capability to satisfy Customs Inspection & Supervision Conditions

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Mazars in Vietnam Newsletter - Issue June 2020

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We would like to bring you tax and legal updates for June 2020 with the following highlights influencing the corporate operations and payroll activities:

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Tax Alert - New resolution on family circumstance deductions for Personal Income Tax purposes

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On 02 June 2020, the Standing Committee of the National Assembly issued the Resolution No. 954/2020/UBTVQH14 on the new family circumstance deductions Personal Income Tax (“PIT”) purpose.

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