Answer the land rental policy
On March 27, 2024, the General Department of Taxation issued Circular No. 1216/TCT-CS regarding the exemption of land rental fees for agricultural processing companies. According to legal regulations: If a company is initially leased land by the State and subsequently transfers it to households under the provisions of Decree No. 135/2005/ND-CP by the Government, then […]
Handling canceled warehouse delivery notes and internal transportation
On March 27, 2024, the General Department of Taxation issued Circular No. 1991/CTBGI-TTHT providing guidance on handling situations where internal transport and warehouse delivery documents are mistakenly canceled. According to legal regulations: - If a company has already issued an internal transport and warehouse delivery document but subsequently cancels it due to an oversight, the […]
Direction of the Prime Minister on implementing Land Law No. 31/2024/QH15
On March 26, 2024, the Prime Minister issued Official Dispatch No. 202/TTg-NN on the implementation of Land Law No. 31/2024/QH15, thereby providing a basis to propose to the National Assembly to authorize the 2024 Land Law to take effect from July 1, 2024, and will soon be brought to life. Prime Minister Pham Minh Chinh […]
Invoices and documents when insurance companies compensate customers for insurance purchases
On April 1, 2024, the General Department of Taxation issued Circular No. 1326/TCT-CS regarding invoices and documents in cases where insurance companies compensate customers for insurance purchases. According to insurance regulations: - For insured individuals who provide invoices for purchasing goods or repair services (invoices bearing the name of the insurance company or the customer […]
Value-added tax policy for motorcycle and scooter components
On March 25, 2024, the General Department of Taxation issued Official Letter No. 1188/TCT-CS in response to Official Letter No. 89234/CTHN-TTKT2 regarding tax policies. In accordance with legal provisions, for cases where enterprises engage in the production and processing of motorcycle and scooter components (such as gears, disc brakes, etc.) and products related to gears […]
Policy on Value Added Tax and Corporate Income Tax.
On March 25, 2024, the General Department of Taxation issued Official Letter No. 1183/TCT-CS in response to the Bạc Liêu Provincial Tax Department regarding tax policy. It specifically mentions two contents: - Regarding VAT policy: the input VAT of goods and services (including fixed assets) used simultaneously for the production and business of taxable and […]
Corporate Income Tax Policy
On March 25, 2024, the General Department of Taxation issued Official Dispatch No. 1176/TCT-CS regarding corporate income tax (CIT) policy. Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015, by the Ministry of Finance, amending and supplementing Article 6 of Circular No. 78/2014/TT-BTC dated June 18, 2014, by the Ministry of Finance, guiding […]
Difficulties in implementing joint business registration and tax registration for business households.
On March 20, 2024, the General Department of Taxation issued Circular No. 1104/TCT-KK regarding challenges in receiving tax registration applications from business households. Based on the provisions of Government Decree No. 01/2021/NĐ-CP on enterprise registration, in cases where business households fall under the category of temporary suspension of business or continue business operations beyond […]
List of administrative procedures qualified to perform public services online throughout the entire process under the Ministry of Construction.
On March 8, 2024, the Minister of Construction issued Decision 157/QD-BXD on the List of administrative procedures under the management of the Ministry of Construction eligible for implementation online throughout the process. Accordingly, the list of administrative procedures eligible to perform full online service under the Ministry of Construction is for example: * Field of […]