On April 12, 2024, the General Department of Taxation issued Official Letter No. 1541/TCT-QLN regarding the extension of the deadline for the payment of the mineral exploitation rights fee and the postponement of the deadline for the payment of the mineral exploitation rights fee due to the temporary suspension of mining activities for mining enterprises. […]

On April 12, 2024, the General Department of Taxation issued Official Letter No. 1517/TCT-CS regarding depreciation of fixed assets and income from real estate transfer. Regarding depreciation for fixed assets According to legal regulations, if a business purchases an apartment for leasing purposes, and if there are no documents proving ownership by the business as […]

On April 15, 2024, the General Department of Taxation issued Official Letter No. 1569/TCT-KK regarding the transfer of remaining deductible value-added tax (VAT) after the Branch ceases operations. According to legal regulations, in the case where the Branch of the Company located in Hanoi City is a dependent unit of the Parent Company and ceases […]

On April 15, 2024, the General Department of Taxation issued Official Letter No. 1555/TCT-CS regarding tax policy. Based on legal regulations, in principle, a new investment project is a project carried out for the first time or an independent project separate from an ongoing investment project; an expansion investment project is an investment project that […]

On April 11, 2024, the General Department of Taxation issued Circular No. 1504/TCT-DNNCN addressing the complexities of tax policies concerning the transfer of shares in joint-stock companies where shareholders contribute capital using real estate. According to legal provisions, individuals who contribute capital using real estate are not required to declare or pay taxes on the […]