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  1. Grant Thornton Vietnam | Audit | Tax | Advisory | Business Process Solutions
  2. Insights
  3. Articles and publications
  4. Tax
  5. 2015
  6. Newsletter No.1 2015

Newsletter No.1 2015

20 Jan 2015
  • 2015
  • Transfer Pricing Inspection by Vietnam Tax Authorities
  • Risks of Corporate Income Tax, Transfer Pricing
  • Enterprises should be aware about VAT refund
  • Administrative violations in labour & Policies for female employees
  • Transfer Pricing, Enterprise Registration
  • Unemployment Insurance, Transfer Pricing, Tax and Settlement Mechanism
  • Evaluation report on tax administration reform in 2014
  • Settlement of complaints of tax authorities
  • Vietnam – Korea Free Trade Agreement (“VKFTA”)
  • Updates on Tax, Social insurance and Labour policy
  • Policies released to assist software exporting enterprises
  • Advanced pricing agreement (APA) in vietnam
  • Tax authorities in disclosing tax inspection
  • Customs procedures, Trade, Tax and Labour
  • Updates on Tax guidelines
  • Updates on payment and tax guidelines
  • Updates on Labor and Tax guidelines
  • Newsletter No.1 2015
  • Assessing the impact of FATCA

Updates on tax guidance

In this Newsletter, we would like to update you the following important changes:

  • Foreign Contractor Tax (FCT) imposed on income from trading activities via bonded warehouse
  • Corporate Income Tax (CIT) incentives for other income
  • Non-deductibility of salary expenses of foreign employees without labor contract and work permit
  • Registration fee upon re-registration of the ownership /using rights with the government authorities
  • Requirements on non-cash payment vouchers (payments via bank) in Value Added Tax creditability and refund
  • CIT treatment for income from capital transfer
  • Notice about the submission of the Annual operation Report for the Representative Offices of foreign companies in Vietnam.

Via this newsletter, Grant Thornton Vietnam would like to provide you with some notable points of these above for your reference.

We hope you will find these updates helpful and please do not hesitate to contact us on any queries you might have on these updates as well as our services. We will be happy to help.

Newsletter No.1 2015 - Eng

Download PDF [3434 kb]
Download PDF [3434 kb]

Newsletter No.1 2015 - JPN

Download PDF [3612 kb]
Download PDF [3612 kb]

Newsletter No.1 2015 - VIE

Download PDF [3453 kb]
Download PDF [3453 kb]
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