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VAT
VAT related news updates
From July 1, 2025, sales transactions under 20 million VND must have an invoice if they want to deduct tax.
From July 1, 2025, transactions for the purchase and sale of goods and services under VND 20 million will be required to be accompanied by non-cash payment documents if traders want to deduct input VAT.
Economy
How to declare and pay VAT for taxpayers who are dependent units
How should a taxpayer who conducts centralized accounting at the head office have a dependent unit and a business location that is a production facility (including processing and assembly facilities) in a different province from where the taxpayer's head office is located, calculate, declare and pay VAT?
7 cases not required to declare and pay VAT 2019
Value added tax is a tax calculated on the added value of goods and services. Business people and importers are obliged to declare and pay taxes. In addition, there are also regulations on cases that do not have to declare and pay VAT.
Gasoline prices increased sharply from 5pm on April 2
Each liter of E5 RON 92 gasoline increased by 1,377 VND, RON 95 gasoline increased by 1,484 VND after adjusting retail prices, from 5:00 p.m. this afternoon.
An individual was fined and had to pay 4.1 billion VND in arrears due to income from Facebook and Google.
Because he received more than 41 billion VND from Facebook and Google in 2 years but did not declare and pay taxes, an individual was charged and fined 4.1 billion VND by the Ho Chi Minh City Tax Department.
Nam Dan owes over 26 billion VND in taxes
(Baonghean.vn) - As of June 2018, Nam Dan's tax debt was up to 26,549 billion VND, of which the tax debt of the enterprise sector was 17.8 billion VND.
Workshop to collect opinions on sales invoices and service provision
(Baonghean.vn) – On the morning of September 27, the Vietnam Chamber of Commerce and Industry, Nghe An branch, coordinated with the Nghe An Tax Department to organize a workshop on 'Disseminating and collecting comments on the Draft Decree regulating invoices for sales and service provision and the draft law amending and supplementing a number of articles of a number of tax laws'.
Double Tax: Used Cars More Expensive Than New Cars
DNUM_BGZAIZCABH 09:05
Import tax on used cars is expected to increase, used cars are twice as expensive as new cars, businesses that import used cars are out of business. With the current tax rate, many businesses are losing money; not to mention having to pay back taxes.
Piloting VAT refund by electronic method
DNUM_BEZABZCABH 10:49
(Baonghean.vn) - On December 27, 2016, the Ministry of Finance issued Decision No. 2790/QD-BTC on piloting the reception of dossiers and return of value-added tax (VAT) refund settlement results electronically.
'Hot' issue of VAT, compensation for Formosa
DNUM_BBZBAZCABG 21:42
(Baonghean.vn) - On the afternoon of October 11, the Ministry of Finance held a regular press conference for the third quarter. At the meeting, press agencies questioned leaders of the Ministry of Finance on "hot" issues such as VAT rates, compensation for Formosa's damages, and the price ceiling for milk...
Many changes in value added tax refund management
DNUM_DBZAIZCABG 23:10
(Baonghean.vn) - On August 31, the General Department of Taxation held a press conference to introduce new points in the regulations on value-added tax (VAT) refund management, implementing Law 106/2016/QH13 and Circular 99/2016/TT-BTC on the above content.
Comments on 3 draft laws in the field of tax
DNUM_CFZACZCABG 16:21
(Baonghean.vn) - On the afternoon of February 25, the National Assembly delegation held a conference to collect comments on the draft Law amending and supplementing a number of articles of the Law on VAT, the Law on Special Consumption Tax and the Law on Tax Administration. Comrade Pham Van Tan, Head of the National Assembly delegation, chaired the meeting.
Enterprises declare VAT on revenue from other provinces
DNUM_AJZAEZCABF 14:18
(Baonghean) - Question:
From January 1, 2015, some items are added that are not subject to VAT.
DNUM_AJZBCZCABE 16:19
(Baonghean.vn) - On November 26, 2014, at the 8th session, the 13th National Assembly passed Law No. 71/2014/QH13 amending and supplementing a number of articles of the Laws on Taxes. The Law takes effect from January 1, 2015.
What are the new amendments and supplements to VAT?
DNUM_BDZBBZCABE 08:00
Question: The Ministry of Finance has recently issued Circular No. 151/2014/TT-BTC guiding the implementation of Decree No. 91/2014/ND-CP. Could the Tax Department please inform us of the new amendments and supplements to VAT?
Exemption from VAT and personal income tax for some subjects
DNUM_AJZBCZCABD 19:10
According to SGGP
Some new content on VAT, Corporate Income Tax
DNUM_ADZBAZCABD 21:19
Duong Minh Duc (Nghe An Tax Department)
Piaggio vehicles converted to domestic consumption must pay VAT and special consumption tax
DNUM_AFZAJZCABD 18:17
For the raw materials and supplies used to produce re-imported export goods for domestic consumption of Piaggio Vietnam Company Limited, if the re-imported goods are determined to be previously exported goods, import tax, VAT (in case VAT deduction has been declared with the tax authority) and special consumption tax must be paid.
Some new content on VAT, Corporate Income Tax
DNUM_BEZAIZCABD 19:14
(Baonghean) - On June 19, 2013, the National Assembly continued to pass the Law amending and supplementing a number of articles of the Law on Corporate Income Tax and the Law amending and supplementing a number of articles of the Law on Value Added Tax. Accordingly, a number of new contents on VAT and Corporate Income Tax will take effect from July 1, 2013 as follows:
Seeking opinions on amending and supplementing the Law on Corporate Income Tax and VAT
DNUM_AJZAFZCABD 09:56
Implementing the 2013 Law-making Program of the National Assembly, on the morning of May 9, the Provincial National Assembly Delegation held a Conference to collect comments on the draft Law amending and supplementing a number of articles of the Law on Corporate Income Tax and the Law on Value Added Tax. Comrade Pham Van Tan - Deputy Head of the Provincial National Assembly Delegation chaired. Also attending were representatives of the Provincial People's Council, the Provincial Fatherland Front Committee, and a number of departments, branches, and universities and colleges located in the area.
Apply VAT to gold and jewelry manufacturing enterprises
DNUM_CGZACZCABD 20:55
From March 1, businesses engaged in gold and jewelry manufacturing will be subject to VAT. Information from...
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