Royal Vietnam would like to update important official dispatches to help businesses understand legal regulations and support effective accounting work:
1. Invoice:
- Official dispatch 6095/TCT-CS (December 19): Instructions for using electronic invoices for transportation business activities.
- Official dispatch 3593/CTAGI-TTHT (December 19): Regulations on issuance of VAT invoices for donated goods; Handling violations of invoices and VAT.
- Official dispatch 31691/CTBDU-TTHT (December 16): Issue invoices for promotional goods, taxable price is 0.
- Official Dispatch 31856/CTBDU-TTHT (December 20): Mandatory issuance of invoices for customers who do not receive invoices.
- Official Dispatch 3486/CTĐLA-TTHT (December 12): Deploying automatic electronic invoices through gasoline measuring columns.
2. Accounting operations: Official Dispatch 6088/TCT-QLN (December 19): Late payment of natural resources tax due to additional declaration increases tax payable.
3. Personal income tax:
- Official dispatch 10982/CTHDU-TTHT (December 23): Instructions for calculating personal income tax for non-resident foreigners providing technical assistance in Vietnam.
- Official dispatch 6274/TCT-CS (December 26): Deduction and declaration of personal income tax from business cooperation contracts.
4. Value added tax: Official dispatch 3745/CTYBA-TTHT (December 23): Regulations on VAT refund for new investment projects according to the deduction method.
5. Tax payment extension: Official dispatch 6211/TCT-QLN (December 24): Instructions for extending tax payment due to damage from natural disasters.
