CPA Legal Newsletter (1st week in 09/2024)
I. TAX POLICY 1. If the company cannot separate the losses of each activity, the enterprise shall transfer the losses to the income of the activity enjoying corporate income tax incentives first, and ...
CPA Legal Newsletter (4th week in 08/2024)
I. FOREIGN EMPLOYEES 1. Based on the working time in Vietnam of foreigners recorded on the contract or document assigning them to work in Vietnam to temporarily deduct personal income tax Official let...
CPA Legal Newsletter (3rd week in 08/2024)
I. INVOICES 1. Enterprises receiving support money and other financial revenues from organizations and individuals without conditions are not required to issue VAT invoices Official letter No. 47061/C...
CPA Legal Newsletter (2nd week in 08/2024)
I. INVOICES 1. How to adjust multiple invoices of the same customer? Official letter No. 3543/TCT-CS dated August 13, 2024 of the General Department of Taxation on electronic invoices The General Depa...
Goods processed for EPEs must go through customs procedures like those processed for foreign countries
Article 76. Customs procedures in cases where an EPE hires a domestic enterprise to process, an EPE undertakes processing for a domestic enterprise, or an EPE hires another EPE to process 1. Goods pr...
Delivery of goods that do not comply with specifications or quality will issued invoice to adjust the selling price
– Pursuant to Decree 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents: + Clause 2, Article 19 regulates handling of invoices with errors: “Article 19. Pr...
