SOCIAL INSURANCE BENEFITS  Benefits of participating in social insurance contributions: 1. Sickness regime  2. Maternity mode 3. Occupational accidents and diseases 4. Retirement 5. Death 1. SICKNESS REGIME a. Condition When an employee suffers an illness or an accident that ...

ELECTRONIC STAMPS FOR CIGARETTES/ALCOHOL From July 1, 2022, tobacco and alcohol products imported or produced for domestic consumption must be stamped electronically instead of using multi-dimensional barcodes. This content is specified in Circular No. 23/2021/TT-BTC, dated March 30, 2021 of ...

Why only reduce tax 10% to 8%? 1. To stimulate demand Discounts for consumers, but businesses do not directly benefit. When people consume and shop more, it will help businesses consume, sell better, and stimulate production. However, in order to ...

  WHAT IS A RESIDENT AND NON-RESIDENT INDIVIDUAL? According article 2 Law on Personal Income Tax, Article 2 Decree No. 65/2013/ND-CP dated June 27, 2013 of the Government. A resident is a person who meets one of the following conditions: ...

PROCEDURES FOR ESTABLISHING A FOREIGN-INVESTED COMPANY In the form of investors contributing capital from the beginning: Preparing and submitting documents to be granted an Investment Registration Certificate (individuals and investment organizations) Preparing and submitting documents to be granted the Certificate ...

Conditions for electricity and water bills and VAT to be tax deductible for businesses Is the utility invoice in the landlord’s name included in the cost ? Does the utility invoice in the landlord’s name deduct input VAT? According to ...

DECLARE MONTHLY OR QUARTERLY?  Conditions for monthly VAT declaration; Subjects of quarterly VAT declaration; The latest way to determine VAT declaration monthly or quarterly is according to the latest regulations. Pursuant to Article 8 and Article 9 of Decree 126/2020 ...

DEADLINE OF TAX DECLARATION AND PAYMENT If your business declares tax quarterly, what is the deadline for filing the declaration and paying tax (if any)? Hereafter, ATA Service will provide you with information about the deadline for submitting tax returns, ...

ARE TUITION FEES FOR CHILDREN OF FOREIGN WORKERS INCLUDED IN THE EXPENSES WHEN DETERMINING CIT? According article 4. Amendments and supplements to Article 6 of Circular No. 78/2014/TT-BTC (amended and supplemented in Clause 2, Article 6 of Circular No. 119/2014/TT-BTC ...