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December 13, 2024

List of foreign contractors registering themselves for tax

According to Circular 80/2021/TT-BTC, if the foreign contractor has fully implemented tax registration, tax declaration, and tax payment in Vietnam (stipulated in Articles 76, 77, 78, and 79), The party purchasing services from these contractors does not have to declare, deduct, or pay taxes on their behalf Click here to see a list of foreign…

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Risk coefficient of electronic invoices

1. What is the investment risk coefficient?  The e-invoice risk coefficient, also known as the K coefficient, is calculated based on the value of invoices in the period, with the formula: K = Total value of goods sold on invoice / (Total value of inventory + Total value of purchased goods). 2. What K coefficient…

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