April 2021 - Update On New Regulations and Some Important Policies on Tax and Customs

Grant Thornton Vietnam would like to update our valued customers on important Tax and Customs policies that have just been issued recently:

• Decree No. 52/2021/ND-CP on extension for payment of VAT, CIT, PIT and land rental fee in 2021.
• Decree No. 44/2021/ND-CP guidance on CIT calculation of enterprises’ support and donation expenses for Covid-19 pandemic protection and prevention.
• Decree No. 18/2021/ND-CP amending and supplementing some articles and implementing solutions of Export-Import Tax Law.
• Circular No. 19/2021/TT-BTC providing guidance on performing electronic tax transactions.
• Decision No. 10/2021/QD-TTg on the criteria for high-tech enterprises determination.
• Decision No. 376/QD-TCHQ on the issuance of Professional handbook on penalties for administrative violations in Customs.
• Official Letter No. 1938/BTC-TCT regarding the list of documents which continue to take effect after Tax Administration Law No. 78/2006/QH11 expired.
• Guidance on VAT declaration for extraprovincial business locations and extraprovincial business activities.
• Official Letter No. 269/HQHCM-GSQL on the conditions for applying preferential import tax rates under EVFTA Agreement.
• Official Letter No. 475/TCHQ-TXNK dated 01 February 2021 on tax policies and customs procedures for molds leased to domestic enterprises for production by export processing enterprise (“EPE”).

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