Draft Circular Replacing Circular 105/2020/TT-BTC on Tax Registration

Draft Circular Replacing Circular 105/2020/TT-BTC on Tax Registration

The Ministry of Finance is proposing a draft Circular to replace Circular 105/2020/TT-BTC on tax registration. Specifically, Article 4 of the draft Circular provides guidance on tax registration subjects as follows:   * Subjects of Tax Registration Include: - Taxpayers required to register taxes through the one-stop-shop mechanism as stipulated in Point a, Clause 1, […]

Draft Decree on Value-Added Tax Reduction Policy Pursuant to Resolution .../2024/QH15

Draft Decree on Value-Added Tax Reduction Policy Pursuant to Resolution .../2024/QH15

The Ministry of Finance is drafting a Decree on the value-added tax (VAT) reduction policy pursuant to the Resolution on VAT reduction from July 1, 2024, to December 31, 2024, which is currently open for public consultation (hereinafter referred to as the draft Decree). The draft Decree proposes the following VAT reduction for groups of […]