In this newsletter, Grant Thornton Vietnam would like to update the latest regulations and important tax policies as follows:

  1. Decree No. 143/2018/ND-CP on compulsory Social Insurance (“SI”) for expatriates
  2. Decree 140/2018/ND-CP amending some regulations on issuance of work permit
  3. Circular No. 16/2018/TT-BGDDT prescribing the sponsorship for educational institutions in the national education system
  4. The input VAT of domestic sales is not allowed to combine with input VAT of exports for VAT refund purpose
  5. Materials imported for production of exports but designated to deliver to domestic enterprises (on-spot exports) is not exempt from import duties
  6. Invoicing for interests paid by the enterprise to the bank on behalf of the enterprise’s customers who buy goods on interest-free credit
  7. Foreign Invested Enterprises are not required to apply for retail licenses when selling goods directly produced by these enterprises themselves
  8. Advertisements on Google/ Facebook are subject to Foreign Contractor Tax
  9. VAT declaration of activities in provinces other than where the company’s head office is located

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