December 2022 - Update on new regulations and important tax policies


In this newsletter, Grant Thornton Vietnam would like to update our valued customers on important tax and banking policies which have just been issued recently.

  1. Decree No. 91/2022/ND-CP of the Government amending and supplementing of Decree 126/2020/ND-CP stipulating articles of the Law on Tax Administration
  2. Circular 12/2022/TT-NHNN issued by the State Bank of Vietnam on 30 September 2022 taking effect since 15 November 2022
  3. Circular No. 67/2022/TT-BTC of Minister of Finance guiding on Tax obligations when enterprises set up and use their science and technology development funds (“STDF”)
  4. Official Letter No. 3870/TCT-DNNCN of General Department of Taxation stipulating tax declaration and payment on behalf of business households and individuals regarding bonuses and commercial discounts
  5. Official Letter No. 3300/CTHPH-TTHT of Hai Phong Tax Department guiding on PIT policies for Lunar New Year gifts, transportation expense of personal belongings
  6. Official Letter No. 3734/CTBNI/TTHT of Bac Ninh Tax Department issued on 14 November 2022 guiding on tax policies in the case of moving the business location and the obligation to declare and pay tax for individuals when they lease property to a company
  7. Official Letter No. 52118/CT-TTHT of Hanoi Tax Department dated 28 October 2022 guiding on the application for registration of PIT dependents
  8. Official Letter No. 2812/CTBDI - TTHT of Binh Dinh Tax Department dated 28 September 2022 and Official Letter No. 3776/CTBNI-TTHT of Bac Ninh Tax Department dated 17 November 2022 guiding on the guiding the tax finalization declaration of dependent accounting branches entitled to CIT incentives

To get your own copy in English, please click here.

To get your own copy in Vietnamese, please click here.

To get your own copy in Korean, please click here.

To get your own copy in Japanese, please click here.