【ベトナム 会計・税務・法務・労務のルール改正】 Newsletter - September 2024

To Valued Clients,

 

We are pleased to attach herewith the Newsletter of September 2024 for your reference.

 

In this Newsletter, we have mentioned some documents with detailed content about regulations of accounting – tax and investment – enterprises as follows:

  • Official letter 4102/TCT-CS dated 17/9/2024 about tax policy on sponsorship amounts;
  • Official letter 47287/CTHN-TTHT dated 21/8/2024 about issuing invoice during the time of the company address change;
  • Official letter 53249/CTHN-TTHT dated 27/9/2024 about the allocation of PIT from salaries and wages applying for dependent entities in provinces other than the head office’s location;
  • Official letter 27221/CTBDU-TTHT dated 11/10/2024 about tax policy on expenses of business trip;
  • Periodic reporting regime on industrial clusters;
  • New points in construction project management and counseling cost norms;
  • Supplement to the regulation on foreign investors not requiring 100% deposit when trading stocks;
  • Update to the Decree on administrative penalties for infractions within the land sector;
  • Issuance of the List of Scrap suspended from temporary import, re-export from January 1, 2025; and
  • Amendment of regulations on reporting the results of promotional programs

We hope that this Newsletter would provide you with practical and helpful information for your compliance.

Should you have any questions, please do not hesitate to contact us.