1. Guidance on procedures to switch to using new electronic invoices according to Circular 78/2021 and Decree 123/2020 See here
2. Instructions of Hanoi Tax Department on issuing invoices when customers buy vouchers See here
3. Hanoi Tax Department has an official dispatch 48921/CTHN-TTHT guiding the PIT policy for the payment of expenses for making temporary residence cards and visas for employees:
“- In case the expenses for making and renewing temporary residence cards and visas for foreign workers are paid by the Company so that the foreign workers are eligible to work at the Company in Vietnam, it is the responsibility of the Company. of the employer, these expenses are not included in the PIT taxable income from wages and salaries of foreigners.
– In case the expenses for making and extending temporary residence cards and visas for foreign workers are paid by the Company on behalf of the employees and are the benefits of the employees, these amounts shall be included in the income. subject to PIT from salaries and wages of foreign workers.
– In case the cost of making a visa for employees working at the Company in Vietnam to go on a business trip abroad at the request of the job is a business trip fee in accordance with the financial regulations or internal regulations of the Company. and according to the provisions of Item dd.4, point dd, clause 2, Article 2 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance, it is not included in the employee's PIT taxable income. motion. Expenses for travel expenses in excess of the prescribed limit shall be included in the employee's PIT taxable income.”
4. Hanoi Tax Department has an official dispatch 47276/CTHN-TTHT guiding VAT and CIT policies for household expenses, according to which:
“In case One Mount Group Joint Stock Company makes an agreement with a member company to pay salaries and wages for employees, when collecting the payment amount from the member company, One Mount Group Joint Stock Company will Mount Group does not have to issue invoices, but only prepares receipts according to regulations.
In case the member company actually pays salaries and wages to employees (in the agreement, it is clearly stated that One Mount Group Joint Stock Company pays for it, then One Mount Group Joint Stock Company collects the money from the Member Company). members), the above expenses shall be included in the deductible expenses when calculating CIT for the member company if the conditions specified in Article 4 of Circular 96/2015/TT-BTC dated June 22nd are satisfied. 2015 by the Ministry of Finance.”
5. The Ministry of Finance has an official dispatch 12867/BTC-TCT related transaction, whereby:
“Based on the above provisions, in the tax period, Fortress Vietnam Metallurgical Joint Stock Company arises an associated transaction from the acquisition of the contributed capital of the Metallurgical Industry Joint Stock Company. Kim Formosa (Taiwan) at FT – Ostermann GmbH (Germany) in accordance with the law on investment abroad, Fortress Vietnam Metallurgical Industry Joint Stock Company declares information about its association relationship. and associated transactions according to the provisions of Decree No. 132/2020/ND-CP dated November 5, 2020 of the Government.”
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