Legal, Labor and Tax Updates January 2020
THIS UPDATE INCLUDES THE FOLLOWING CONTENTS
NEW LEGAL INSTRUMENTS
17 January 2020| Decree No. 10/2020/ND-CP regulates business and conditions for transport business by auto
27 December 2019| Circular No. 30/2019/TT-NHNN regulates the implementation of compulsory reserves of credit institutions and foreign bank branches
OFFIFICAL INSTRUCTIONS
09 January 2020| Official Letter No. 115/TCT-DNNCN on the deduction of PIT
13 January 2020| Official Letter No. 152/TCT-DNL gives a guidance on tax policy for bouquets and flower baskets for giving to customers
17 January 2020| Official Letter No. 217/TCT-DNNCN on the PIT policy for dependents registration
21 January 2020| Official Letter No. 323/TCT-CS on the policy of VAT on collection and payment on customers’ behalf
31 January 2020| Official Letter No. 368/TCT-KK on the policy of extra-provincial VAT
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Circular No. 20/2026/TT-BTC Providing Guidance on Corporate Income Tax
Tax Bulletin: Key Changes from Decree 68/2026/NĐ-CP on Tax Administration for Business Households
Official Letter No. 296/CT-CS: Clarification of Foreign Contractor Tax Obligations for Data Center and Cloud Computing Services
Decree 20/2026/NĐ-CP: Detailed Guidance on Tax Incentives and Premises Support under Resolution 198
Decree 359/2025/NĐ-CP: removal of seller-related constraints on VAT refunds and clarification of vat applicable to agricultural products
Decree NO. 320/2025/NĐ-CP: major changes to capital transfer tax and tax exemption mechanism for group restructuring
Important notes on the scope of non-cash payments under decree No. 320/2025/NĐ-CP
