The newsletter updates documents related to accounting, including: related party transactions, value added tax, invoices, and other tax policies. Here are some notable documents:

1. Official Letter 3261/CTBPH-TTHT issued on September 26, 2024

Content: Guidance on interest expenses for companies with related party transactions. If the total net profit plus interest expenses is negative (negative EBITDA), the interest expense is not deductible when determining taxable income.

2. Official Letter 4725/CTKHH-TTHT issued on October 6, 2022

Content: Regulations on foreign contractor tax for advertising activities on Facebook. Suppliers must declare tax directly and are eligible to deduct input VAT.

3. Official Letter 7485/CTDAN-TTHT issued on September 12, 2024

Content: Guidance on allocating input VAT to branches with taxable and non-taxable activities. Branches must account separately and make year-end allocations.

4. Official Letter 25992/CTBDU-TTHT issued on September 27, 2024

Content: Regulations on income from bank deposit interest that is not required to be declared and not subject to VAT.

5. Official Letter 1641/CTDTH-TTHT issued on September 30, 2024

Content: Tax policy on assets securing loans. The company does not have to issue VAT invoices when handing over assets to the bank if it fulfills its debt repayment obligations.

6. Official Letter 7567/CTDAN-TTHT issued on September 17, 2024

Content: Guidance on pre-deducting major repair costs of fixed assets. The actual difference compared to the estimate will be adjusted into business expenses.

7. Official Letter 2562/CTHNA-TTHT issued on October 1, 2024

Content: Guidance on depreciation costs of fixed assets. Depreciation costs are deducted when the workshop under repair has a temporary suspension period of no more than 9 months.

8. Official dispatch 4151/TCHQ-TXNK issued on August 28, 2024

Content: Guidance on customs procedures and tax policies for non-taxable import and export goods.

9. Official dispatch 6876/CTBGI-TTHT issued on October 1, 2024

Content: Guidance on making invoices for trade discounts. Invoice content must comply with legal regulations.

10. Official dispatch 6759/CCTKV-TTTBTK issued on September 26, 2024

Content: Tax policies for asset leasing activities. Individuals leasing assets must submit tax declarations, enterprises leasing assets are included in deductible expenses.