Mazars Vietnam Newsletter - Issue February 2020

We would like to bring you tax and legal updates in February 2020 with the following highlights influencing the corporate operations:

Operational Updates

  1. Official Letter 5200/TCT-DNNCN on valid supporting documents for deductible expenditures
  2. Official Letter 96153/CT-TTHT on issuing invoices in case of selling gift vouchers
  3. Official Letter 98138/CT-TTHT on Value Added Tax ("VAT") of imported medicines related to aid programs
  4. Official Letter 998/CT-TTHT providing guidance in case goods are returned from household businesses
  5. Official Letter 1971/CT-TTHT on the provision for devaluation of real estates
  6. Official Letter 2883/CT-TTHT on the application of VAT in case Export Processing Enterprises ("EPEs") lease premises
  7. Official Letter 97499/CT-TTHT on CIT deductible expense of the provision for the advance to supplier

Payroll Updates

  1. Official Letter 3143/CT-TTHT on the declaration of employment income paid before the establishment of the company

Our support

We do trust the above points are notable and sufficient, but should you have any question or need a deeper discussion on this issue, please do not hesitate to contact us.

Download the issue in the PDF extension in English and Vietnamese as below.

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[February 2020] Mazars Newsletter - Tax & Legal Updates [ENG].pdf
[February 2020] Mazars Newsletter - Bản tin cập nhật Thuế & Luật [VIE].pdf