Issue invoices to collect electricity and water bills

On June 4, 2024, the Tax Department of Bac Giang province issued Official Dispatch 4175/CTBGI-TTHT on issuing invoices to collect electricity and water bills. Pursuant to Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of the Law on Value Added Tax and Decree No. 209/2013/ND-CP dated December 18, […]
Tax policy in case of gifting land use rights with a representative

On June 12, 2024, the General Department of Taxation issued Official Dispatch No. 2509/TCT-DNNCN on tax policy problems in the case of donating land use rights with a representative. The General Department of Taxation has the following opinion: Based on the legal basis of personal income tax and the Civil Code, individuals with income from […]