Tax-free-fee

Individual Income Tax on Probationary Employees
17:02, 11/07/2024
Mrs. Pham Thi Lam's company (Ho Chi Minh City) pays income to individuals who are on probation or training but do not meet the requirements, thus not signing a labor contract (working for less than 3 months). The employees have made a commitment according to form 23/CK-TNCN that they have only one source of income from the enterprise, and the enterprise temporarily does not withhold personal income tax.

Family Circumstance Deduction Rates According to the Amended Law on Personal Income Tax
17:01, 11/07/2024
From July 1, 2013, the National Assembly has raised the family circumstance deduction to 9 million VND/day. On November 22, 2012, the National Assembly promulgated the Law amending and supplementing a number of articles of the 2012 Law on Personal Income Tax.

Method of Calculating Family Circumstances Deduction according to the New Tax Law
17:00, 11/07/2024
When calculating personal income tax for 2013, the total taxable income of 2013 (calculated for 12 months) will be taken, minus the total deductions for the first 6 months and the last 6 months, then multiplied by the tax rate.

Tax exemption for personal gifts not exceeding 2 million VND
16:55, 11/07/2024
Draft Decree detailing several provisions and measures for the implementation of the Law on Export and Import Taxes, including various cases of exemption and reduction of export and import taxes.

Application of 0% Tax Rate for Gold Jewelry
16:54, 11/07/2024
Decree 122/2016/ND-CP, effective from September 1, 2016, on the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods and Absolute Tax Rates, Mixed Taxes, Import Taxes beyond the Tariff Quota.

Consolidation of 06 Decrees guiding the Law on Tax Administration
16:42, 11/07/2024
Legal Secretary has just updated the Consolidated Document 19/VBHN-BTC issued by the Ministry of Finance, consolidating the documents guiding the implementation of certain provisions of the Law on Tax Administration and the Law amending and supplementing certain provisions of the Law on Tax Administration.

Changes in the Law on Tax Administration Effective from July 01, 2013
16:41, 11/07/2024
From July 1, 2013, all businesses nationwide are required to declare and submit tax returns online. This content is stipulated in Law No. 21/2012/QH13 on the amendment and supplementation of certain articles of the Law on Tax Administration. The details of the changes are as follows:

Hanoi-Vietnam: 121 legislative documents on fees and charges are invalidated from January 1, 2017
16:39, 11/07/2024
This is the content stipulated in the Draft Circular abolishing certain Legislative documents on fees and charges of Vietnam.

New Points in VAT Refund Management according to Circular 99
16:35, 11/07/2024
The Ministry of Finance issues Circular 99/2016/TT-BTC (Circular 99) providing guidance on the management of value-added tax (VAT) refunds. Notably, the circular includes several regulations on tax refund expenditure; risk management and tax refund management for certain high-risk tax cases; the responsibilities of Tax Authorities in handling dossiers, among other significant provisions.

New Points of the Law on Fees and Charges 2015
16:34, 11/07/2024
The Ordinance on Fees and Charges was passed by the Standing Committee of the National Assembly on August 28, 2001, and took effect from January 1, 2002. After nearly 13 years of implementation in practical life, the Ordinance on Fees and Charges has revealed many inadequacies and limitations. Therefore, at the 10th session, the Law on Fees and Charges was passed by the 13th National Assembly on November 25, 2015, and took effect from January 1, 2017, concurrently abolishing Ordinance No. 38/2011/PL-UBTVQH10 on Fees and Charges.