Supplementary Tax Declaration for Omitted Input Invoices
On May 30, 2024, the General Department of Taxation issued Official Dispatch No. 2298/TCT-KK regarding supplementary tax declarations for omitted input invoices. Based on Point đ, Clause 6, Article 1 of Law No. 31/2013/QH13 amending and supplementing certain provisions of the Law on Value-Added Tax (VAT), which stipulates the deduction of input VAT; Point g, […]
Tax Management for Business Households and Individuals
On May 30, 2024, the General Department of Taxation issued Official Dispatch No. 2287/TCT-DNNCN regarding tax management for business households and individuals. Regarding the Tax Inspection Process for Business Households and Individual Businesses: Tax inspections for business households and individual businesses (including those paying taxes based on declaration, lump-sum method, or per occurrence) shall be […]
Reduction of Land Lease According to Decision No. 25/2023/QĐ-TTg
On May 29, 2024, the General Department of Taxation issued Official Dispatch No. 2272/TCT-CS regarding the reduction of land lease pursuant to Decision No. 25/2023/QĐ-TTg dated October 3, 2023. Decision No. 25/2023/QĐ-TTg stipulates a 30% reduction in the land lease payable for the year 2023 for land lessees who are organizations, units, enterprises, households, or […]