House ownership by overseas Vietnamese
Question: I am a Vietnamese-American, I have not renounced my Vietnamese nationality. Currently, I no longer possess my birth certificate, but my brother still has the family declaration which includes my name, date of birth, and my old ID card number. I got married in Vietnam, and my wife wants to transfer a house to […]
Determine taxable income from sales brokerage service contracts
Determine taxable income from sales brokerage service contracts
Reducing Value Added Tax (VAT) according to Decree No. 94/2023/ND-CP
On March 6, 2024, the General Department of Customs issued Official Dispatch No. 919/ TCHQ-TNXK on value added tax (VAT) reduction Decree No. 94/2023/ND-CP dated December 28, 2023 of the Government. Regarding this issue, the General Department of Customs has the following opinion: Pursuant to Section IV, Part B, Appendix III, Decree No. 94/2023/ND-CP dated […]
Changing company address
Question: My company, a limited liability company, needs to register to change the company address from Hanoi to Ho Chi Minh City on the Enterprise Registration Certificate (ERC) and the Investment Registration Certificate (IRC). What we need to do? Answer: To change the company address, the company needs to complete the following steps: Fulfill tax […]
Reduce land rent according to Decision No. 25/2023/QD-TTg
On March 13, 2024, the General Department of Taxation issued Official Dispatch No. 949/TCT-CS explaining the problems in implementing land rent reduction in 2023 according to Decision No. 25/2023/QD-TTg. Pursuant to Article 2, Article 3, Article 4, Article 5 of Decision No. 25/2023/QD-TTg dated October 3, 2023 of the Prime Minister In case an organization, […]
Tax policy for asset liquidation activities of Representative Offices
On March 13, 2024, the General Department of Taxation issued Official Dispatch No. 957/TCT-CS on tax policy for asset liquidation activities of Representative Offices. According to the law, tax authorities have no basis for issuing electronic invoices with the tax authority's code in cases where a Representative Office liquidates assets. In case of not being […]
Late payment for temporary projects
On March 13, 2024, the General Department of Taxation issued Official Dispatch No. 956/TCT-CS on late payment interest for projects that temporarily calculate land use fees and land rent for projects that do not have a specific land price above. province. According to the provisions of law on tax administration, taxpayers who are late in […]
Adjust erroneous invoices
On March 13, 2024, the General Department of Taxation issued Official Dispatch No. 954/TCT-CS on adjusting erroneous invoices. Pursuant to Clause 6, Article 12 of Circular No. 78/2021/TT-BTC, if it is discovered that the issued invoice has errors, the seller and buyer must make a written agreement clearly stating the errors, and the seller shall […]
Exemption or reduction of rent for land with water surface
On March 8, 2024, the General Department of Taxation issued Official Dispatch No. 886/TCT-CS on reducing land rent. Regarding land rent reduction from 2020-2022, according to the provisions of law, businesses that submit applications for land rent or water surface rent reduction after March 31, 2023 will not be considered for land rent reduction. , […]