Guidance on personal income tax policy
On May 10, 2024, the General Department of Taxation issued Official Letter No. 1982/TCT-DNNCN on the guidance of personal income tax policy for the annual vacation expenses for workers who are eligible for emulation and commendation to go on vacation of the Company. Based on legal regulations, in principle, in case the vacation expense that […]
Exemption of land rent during basic construction
On May 9, 2024, the General Department of Taxation issued Official Letter No. 1930/TCT-CS on difficulties in exempting land rent during basic construction. Based on legal regulations, in case the Investment Certificate or Investment License or Investment Registration Certificate or Investment Policy Decision issued by the competent authority for the first time as prescribed by […]