According to Decision 2404/QD-BTC on September 27th 2012 on inspection the of the VAT refund under the status ‘refund first, inspect later’, the Ministry of Finance provide guidance on the settlement of tax refund as follows: If identifying the tax amount not eligible for refund or further information required, the tax office must immediately send request … Read More
From October 22nd 2012, the amount of VAT to be paid from June 2012 will continue to be extended until April 20th 2013. That’s the key contents of Circular 175/2012/TT-BTC guiding the extension to pay VAT under Resolution 67/NQ-CP issued on October 22nd 2012. Previously, those amount of tax was extended until January 2013 as regulated … Read More
These following guide on the Law on Special Consumption with Yacht, The Dispatch No. 2738/TCT – CS on Jul, 31th 2012 issued by General Department of Taxation as following; Pursuant to Clause 3, Article 3 of the Law on Special Consumption No. 27/2008/QH12 on November, 14th 2008 of the National Assembly “The aircraft, yachts used … Read More
In order to unify the management of the construction permit for buildings and individual houses Sept, 04th 2012 , The Government issued Decree No. 64/2012/NĐ-CP on license of building permit. In particular, It is noted that the regulation for each building permit is only extended once Before 30 days from expiring day. After six months … Read More
Conditions for enterprises to provide tax services Sep 9th, 2012 These following conditions must be met for an enterprise to become a tax agency: i) has legitimate business registration issued by government authority with tax services being recorded; ii) has at least two staff with tax practicing tax certificate. These above conditions are regulated in Circular … Read More
Individual Tax Code issued Under Circular 80/2012 of the Ministry of Finance, individuals subject to personal income tax (PIT) who fully implement procedures and records for tax registration shall be granted “individual tax code card”. This is a permanent identification number to use. Organizations and individuals are responsible for withholding and paying … Read More
Increase to 9 million VND starting taxable personal income After 3 months of gathering opinions other ministries, agencies, the latest amendments and supplements a number of articles on Personal Income Tax Law has been submitted to the Government by The Ministry of Finance. The most positive point is the Ministry has strongly … Read More
Six laws take effect in 2013 On July 16th, the President’s Office held a press conference announced the order of the President announced six Laws: – The Deposit Insurance Law – The Anti-Money Laundering Law – The Labor Laws (amended) – Trade Union Law. – Higher Education Law – Law on preventing the harmful effects … Read More
The General Department of Taxation has written directions lead this service group under the VAT rate of 5%. According to the General Department of Taxation, science and technology services are the services of scientific research and technological development; the activities related to intellectual property; the information services, counseling, training and retraining, dissemination and application of … Read More
Under Circular 80/2012 of the Ministry of Finance, individuals subject to personal income tax (PIT) who fully implement procedures and records for tax registration shall be granted “individual tax code card”. This is a permanent identification number to use. Organizations and individuals are responsible for withholding and paying taxes into the state budget also be … Read More
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