On 4 March 2020, the Prime Minister issued Directive 11 / CT-TTg on urgent tasks and solutions so as to remove difficulties for production and business, as well as ensure social security to cope with Coronavirus disease (Covid-19) Pandemic, at Point 1, Section II of the Directive assigned: “The Ministry of Finance shall submit to the Government for promulgation a Decree on extension of tax payment and land rental payment for subjects affected by Covid-19 pandemic, and report to Government as well as Prime Minister in March 2020. ”
Pursuant to the above content, the Ministry of Finance shall submit to the Government for promulgation a Decree on extension of tax payment and land rental payment.
On 8 April 2020, the Government officially issued Decree No. 41/2020/ND-CP guidance on the extension of tax and land rental payment. Details of the Decree are as attached files.
The latest bulletin
Legal & Tax Updates: Decree No. 123/2020/ND-CP Regulating Invoices and Documentation
Decree No. 123/2020 / ND-CP (“Decree No. 123”) regulating invoices and documents, granted by the Government on 19 October 2020, shall take effect from 01 July 2022. Also, agencies, organizations and individuals that meet the information technology infrastructure requirements are encouraged to apply the provisions on e-invoices and documents of the Decree before 01 July 2022.
LEGAL & TAX UPDATES: RESOLUTION NO. 116 ON DEDUCTION OF CORPORATE INCOME TAX PAYABLE IN 2020
The Resolution No. 116 was approved by the National Assembly on 19 June 2020 at the 9th session on reducing 30% of corporate income tax amount payable in 2020 for businesses, cooperatives, non-business units and other organizations having total turnover no more than VND 200 billion.
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- 2008~2015
December
November
October
Legal & Tax Updates: Decree No. 123/2020/ND-CP Regulating Invoices and Documentation
Vietnamese / English / ChineseSeptember
August
July
LEGAL & TAX UPDATES: RESOLUTION NO. 116 ON DEDUCTION OF CORPORATE INCOME TAX PAYABLE IN 2020
Vietnamese / English / ChineseJune
May
April
Payment of wages and benefits for employees during work suspension due to COVID-19 pandemic
Vietnamese / English / ChineseLEGAL & TAX UPDATES: THE DECREE REGARDING THE EXTENSION OF TAX AND LAND RENTAL PAYMENT
Vietnamese / English / Chinese