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

  1. Decree 146/2018/ND-CP providing guidelines on Health Insurance (“HI”) effective from 01 December 2018
  2. Decree No. 148/2018/ND-CP amending certain guidelines on implementing Labour Code
  3. Paper invoice is no longer required to prove the origin of goods when using electronic invoice (“e-invoice”)
  4. Domestic enterprises can rent office in export processing zone
  5. The cost of gifts given to employees is deductible provided that it does not exceed the average one month salary
  6. Tax treatment on payment of gift in form of vacation trips to customers
  7. Value Added Tax (“VAT”) and Corporate Income Tax (“CIT”) treatment in case of deemed increase in tax liabilities of imported goods
  8. Contribution for natural disaster prevention fund is required to be made only once per annum
  9. Tax deduction of loan interest expenses of enterprises having related party transactions

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