Updates on payment and tax guidelines

Circular No. 09/2015/TT-BTC dated 29 January 2015 issued by the
Ministry of Finance provides guidance on payment methods of
Enterprises in making capital contribution, purchasing, selling,
transferring the capital contributed in other Enterprises; and payment
method of Enterprises being non–credit institutions in borrowing,
lending and paying loans to/from each other within the Vietnamese
territory as follows.

Official Letter No. 480/CT-TTHT issued by Hai Duong Tax
Department on 05 February 2015 regarding overtime salary expenses

Official Letter No. 552/CT-TTHT issued by Hai Duong Tax
Department on 09 February 2015 regarding changes in the
depreciable useful life of fixed assets.