Grant Thornton Vietnam - June 2023 - Update new legal documents and some important tax policies

In this newsletter, Grant Thornton Vietnam would like to update to our valued customers the relevant legal policies and guidelines in the field of Tax and Insurance recently issued.

1. Decision No. 575/QD-TCT stipulating the Risk Management Process for assessing and identifying taxpayers having risk signs in management and invoice usage.

2. Decree No. 24/2023/ND-CP on changing of base salary for official, bureaucrat, civil servant and the armed forces.
3. Official Letter No. 1483/TCT-KK of the General Department of Taxation about payment of tax according to the payable identity code (ID)
4. Notice 08/TB-HTDN of the Hanoi Business Support Center on the implementation of the program “Supporting 01 digital signature authentication and  e-invoice installation for new enterprises in 2023”
5. Official Letter 2121/TCT-CS of the General Department of Taxation about issuing invoices following to Decree No. 15/2022/ND-CP

6. Official Letter No. 1798/TCT-TTKT of the General Department of Taxation on reviewing and handling illegal invoices
7. Official Letter No. 35708/CT-TTHT of Hanoi Tax Department on determination taxable income of winning prizes.
8. Official Letter No. 30384/CTHN-TTHT of Hanoi Department of Taxation on detail list of goods and services when issuing invoices.
9. Notification No. 2298/TB-TTKQH of the National Assembly on the reduction of value-added tax.
10. Official Letters issued by General Department of Taxation on speeding up the process of VAT refund dossiers.
11. Official Letter No. 41474/CTHN-TTHT of Hanoi Tax Department on guiding tax policy when receiving sponsors.
12. Official Letter No. 37935/CTHN-TTHT of Hanoi Tax Department guiding on regulations on invoices.
13. Official Letter No. 13739/SLDTBXH-VLATLD of the Department of Labor, War Invalids and Social Affairs on the report on the situation of occupational accidents in the first 6 months of 2023. 
14. Official Letter No. 2392/TCT-QLRR on checking E-Invoices.
15. Official Letter No. 2330/TCT-CS of the General Department of Taxation on E-invoices.

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