Grant Thornton Vietnam - 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. Document No. 2614/VPCP-KTTH of the Government Office agreeing to propose reduction of VAT
2. Decree 12/2023/ND-CP stipulating the extension of tax payment and land rent in 2023
3. Decision No. 01/2023/QD-TTg on the reduction of land rent and water surface rent in 2022.
4. Decision No. 40/QD-BTC on amending a number of administrative procedures in the field of tax and customs
5. Decision No. 490/QD-BHXH amending and supplementing a number of articles of the insurance collection process
6. Circular 02/2023/TT-BYT amending and supplementing a number of articles of Circular 15/2016/TT-BYT regulating occupational diseases entitled to social insurance
7. Circular 13/2023/TT-BTC guiding the implementation, and amending and supplementing a number of articles of the Law on Value-Added Tax
8. Circular 18/2023/TT-BTC stipulating the procedures for collecting and paying fines, clearing the difference in fines, receipts for fine collection and funding from the State budget
9. Official Letter 3469/CTHN-TTHT of Hanoi Tax Department on personal income tax for gifts and bonuses to employees
10. Official Letter 19299/CTHN-TTHT of Tax Department of Hanoi on license fees for business locations other than provinces
11. Official Letter 2298/BTC-CST of the Ministry of Finance to collect opinions on the formulation of the proposal for the formulation of the Law on Corporate Income Tax.
12. Some notable answers of the General Department of Taxation at the Online Support Program on Personal Income Tax Finalization and Corporate Income Tax Finalization 2022 on the Portal of the General Department of Taxation on March 21, 2023 and March 23, 2023.

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