No. Official Dispatch Content Date of issuance
Invoice
1 Official Dispatch No. 6095/TCT-CS of the General Department of Taxation on Invoices Business activities in transportation may use electronic invoices in the forms of electronic invoices without a tax authority’s code or electronic invoices with a tax authority’s code generated from cash registers. December 19, 2024
2 Official Dispatch No. 3593/CTAGI-TTHT of the An Giang Tax Department on Tax Policies for Gifted Goods
  • If a company gives goods to customers (not promotional goods, products, or services with a tax rate of zero as specified in Clause 5, Article 7 of Circular No. 219/2013/TT-BTC and trade laws), the seller must issue VAT invoices as per Clause 1, Article 4 of Decree No. 123/2020/ND-CP and declare VAT according to tax laws. The invoice must include information on prices, tax rates, and tax amounts as if sold to customers, following Article 10 of Decree No. 123/2020/ND-CP. The time for issuing invoices is when the ownership of the gift is transferred to the customer as stipulated in Clause 1, Article 9 of Decree No. 123/2020/ND-CP and Clause 1, Article 8 of Circular No. 219/2013/TT-BTC.
  • Expenses for purchasing goods/services for gifting, which are related to the company's business activities, have proper invoices, documents, and non-cash payment methods (for invoices over 20 million VND in total value), are deductible when calculating taxable corporate income under Clause 1, Article 6 of Circular No. 78/2014/TT-BTC (amended by Article 4 of Circular No. 96/2015/TT-BTC).
  • If the company fails to issue invoices for gifted goods or issues them at the wrong time, leading to late VAT declaration, penalties may apply based on the severity of the violations as per Articles 16 and 24 of Decree No. 125/2020/ND-CP and for late tax payments under Clauses 1 and 2, Article 59 of the Tax Administration Law No. 38/2019/QH14.
 December 19, 2024
3 Official Dispatch No. 31691/CTBDU-TTHT of the Binh Duong Tax Department on Invoices for Promotional Goods If a company provides goods as promotions according to trade laws, the invoice for promotional goods must state a tax value of zero (0), following Clause 5, Article 7 of Circular No. 219/2013/TT-BTC. December 16, 2024
4 Official Letter No. 31856/CTBDU-TTHT of the Binh Duong Tax Department on issuing invoices for customers who do not request them In cases where the Company sells goods or provides services, it is required to issue invoices for the buyers (including cases where goods or services are used for promotions, advertisements, samples, gifts, donations, exchanges, payments in lieu of salaries for employees, and internal consumption). The invoices must include all required details as prescribed by law. If the buyer does not request an invoice, the Company is still obligated to issue one, and the invoice must contain all the necessary information in accordance with Article 10 of Decree No. 123/2020/ND-CP. December 20, 2024
5 Official Letter No. 3486/CTĐLA-TTHT of the Dak Lak Tax Department on Promoting and Implementing E-Invoices for Each Retail Sale of Fuel Relevant units are requested to promptly transition to the use of fuel dispenser systems directly connected to e-invoice software. This is an efficient, fast, and accurate solution for automatically issuing invoices for each retail sale, addressing issues such as errors and incomplete data entry. The Dak Lak Tax Department publicly announces a list of organizations that have been approved for fuel dispenser models with centralized printing functions through management systems or data collection units. Additionally, taxpayers can directly contact e-invoice solution providers or visit the website of the National Standards and Quality Measurement Committee at: https://tcvn.gov.vn/ghi-in-ket-qua-do-cua-cot-do-xang-dau/ to view the list of approved providers offering automatic connection solutions for fuel dispensers and to seek consultation and installation services. December 12, 2024
Accounting Operations
6 Official Letter No. 6088/TCT-QLN of the General Department of Taxation on Additional Late Payment Interest for Increased Natural Resource Tax from Amended Tax Declarations In cases where taxpayers submit amended tax declarations that result in an increase in the payable tax amount, they are required to pay late payment interest on the additional tax amount. The interest is calculated from the day following the final deadline for tax payment of the tax period with errors or omissions. December 19, 2024
Personal Income Tax
7 Official Letter No. 10982/CTHDU-TTHT of the Hai Duong Tax Department on Personal Income Tax Policy In cases where a foreign company assigns employees (with foreign nationality) to Vietnam to provide technical support for trial production of new products (who are classified as non-resident individuals under the Personal Income Tax Law), the income earned by such employees in Vietnam, regardless of the place of payment or receipt of income, is subject to Personal Income Tax (PIT) on wages and salaries. If the taxpayer is a non-resident individual in Vietnam and qualifies for tax exemption or reduction under a Double Taxation Avoidance Agreement, they must submit a tax exemption or reduction application under the Agreement (Form No. 01/HTQT and accompanying documents) along with the tax declaration dossier (Form No. 02/KK-TNCN) for the first tax filing as stipulated in Clause 2, Article 62 of Circular No. 80/2021/TT-BTC, dated September 29, 2021, issued by the Ministry of Finance. December 23, 2024
8 Official Letter No. 6274/TCT-CS of the General Department of Taxation on Tax Policy When sharing revenue with individuals under a business cooperation contract, the company is responsible for withholding Personal Income Tax (PIT) and declaring and paying the tax on behalf of the individuals. The withholding rate is a percentage of the revenue the individuals are entitled to, corresponding to the specific business sector as prescribed in Appendix I issued with Circular No. 40/2021/TT-BTC, dated June 1, 2021, by the Ministry of Finance. Regarding deductible expenses for payments made to partners under a business cooperation contract, the Ministry of Finance has provided guidance in Official Letter No. 4597/BTC-TCT, dated April 9, 2015, and Official Letter No. 18512/BTC-TCT, dated December 27, 2016. In cases where an organization cooperates with individuals who are household businesses or individual business entities as specified in Clause 5, Article 51 of the Law on Tax Administration, and the individuals engage in a business sector that overlaps with the business sector under cooperation with the organization, both the organization and the individuals must independently declare taxes corresponding to the actual results of the business cooperation as stipulated. December 26, 2024
Value-Added Tax (VAT)
9 Official Letter 3745/CTYBA-TTHT from Yen Bai Provincial Tax Department regarding VAT refund In cases where a company registers for VAT declaration and payment under the credit method and implements a new investment project as per the investment registration certificate issued by a competent authority, the company must separately declare the input VAT of the project on the VAT declaration form No. 02/GTGT. If the investment project has commenced operations and the company does not submit a VAT refund application for the project, it can transfer the unrefunded VAT amount of the investment project to the VAT declaration form No. 01/GTGT for production and business activities. If the company meets the conditions specified in Clause 3, Article 1 of Law No. 106/2016/QH13 and Article 2 of Circular 25/2018/TT-BTC, the tax authority will consider and resolve the VAT refund in accordance with the regulations. December 23, 2024
Extension of Tax Payment
10 Official Letter 6211/TCT-QLN from the General Department of Taxation regarding tax payment extensions due to natural disasters In cases where taxpayers are affected by natural disasters as specified in Point a, Clause 27, Article 3 of the Tax Administration Law No. 38/2019/QH14, the tax amount eligible for a payment extension is the outstanding tax debt as of the time the taxpayer was affected by the natural disaster. However, this amount must not exceed the value of material damages after deducting any compensation or insurance payouts (if applicable). The outstanding tax debt can only be determined when the tax liability, the due date for payment as stipulated, and the taxpayer's failure to pay by the deadline are identified. December 24, 2024

Invoice

December 19, 2024: Official Dispatch No. 6095/TCT-CS of the General Department of Taxation on Invoices

Business activities in transportation may use electronic invoices in the forms of electronic invoices without a tax authority’s code or electronic invoices with a tax authority’s code generated from cash registers.

December 19, 2024: Official Dispatch No. 3593/CTAGI-TTHT of the An Giang Tax Department on Tax Policies for Gifted Goods

  • If a company gives goods to customers (not promotional goods, products, or services with a tax rate of zero as specified in Clause 5, Article 7 of Circular No. 219/2013/TT-BTC and trade laws), the seller must issue VAT invoices as per Clause 1, Article 4 of Decree No. 123/2020/ND-CP and declare VAT according to tax laws. The invoice must include information on prices, tax rates, and tax amounts as if sold to customers, following Article 10 of Decree No. 123/2020/ND-CP. The time for issuing invoices is when the ownership of the gift is transferred to the customer as stipulated in Clause 1, Article 9 of Decree No. 123/2020/ND-CP and Clause 1, Article 8 of Circular No. 219/2013/TT-BTC.
  • Expenses for purchasing goods/services for gifting, which are related to the company’s business activities, have proper invoices, documents, and non-cash payment methods (for invoices over 20 million VND in total value), are deductible when calculating taxable corporate income under Clause 1, Article 6 of Circular No. 78/2014/TT-BTC (amended by Article 4 of Circular No. 96/2015/TT-BTC).
  • If the company fails to issue invoices for gifted goods or issues them at the wrong time, leading to late VAT declaration, penalties may apply based on the severity of the violations as per Articles 16 and 24 of Decree No. 125/2020/ND-CP and for late tax payments under Clauses 1 and 2, Article 59 of the Tax Administration Law No. 38/2019/QH14.

December 16, 2024: Official Dispatch No. 31691/CTBDU-TTHT of the Binh Duong Tax Department on Invoices for Promotional Goods

If a company provides goods as promotions according to trade laws, the invoice for promotional goods must state a tax value of zero (0), following Clause 5, Article 7 of Circular No. 219/2013/TT-BTC.

December 20, 2024: Official Letter No. 31856/CTBDU-TTHT of the Binh Duong Tax Department on issuing invoices for customers who do not request them

In cases where the Company sells goods or provides services, it is required to issue invoices for the buyers (including cases where goods or services are used for promotions, advertisements, samples, gifts, donations, exchanges, payments in lieu of salaries for employees, and internal consumption). The invoices must include all required details as prescribed by law.

If the buyer does not request an invoice, the Company is still obligated to issue one, and the invoice must contain all the necessary information in accordance with Article 10 of Decree No. 123/2020/ND-CP.

December 12, 2024: Official Letter No. 3486/CTĐLA-TTHT of the Dak Lak Tax Department on Promoting and Implementing E-Invoices for Each Retail Sale of Fuel

Relevant units are requested to promptly transition to the use of fuel dispenser systems directly connected to e-invoice software. This is an efficient, fast, and accurate solution for automatically issuing invoices for each retail sale, addressing issues such as errors and incomplete data entry.

The Dak Lak Tax Department publicly announces a list of organizations that have been approved for fuel dispenser models with centralized printing functions through management systems or data collection units.

Additionally, taxpayers can directly contact e-invoice solution providers or visit the website of the National Standards and Quality Measurement Committee at: https://tcvn.gov.vn/ghi-in-ket-qua-do-cua-cot-do-xang-dau/ to view the list of approved providers offering automatic connection solutions for fuel dispensers and to seek consultation and installation services.

Accounting Operations

December 19, 2024: Official Letter No. 6088/TCT-QLN of the General Department of Taxation on Additional Late Payment Interest for Increased Natural Resource Tax from Amended Tax Declarations

In cases where taxpayers submit amended tax declarations that result in an increase in the payable tax amount, they are required to pay late payment interest on the additional tax amount. The interest is calculated from the day following the final deadline for tax payment of the tax period with errors or omissions.

Personal Income Tax

December 23, 2024: Official Letter No. 10982/CTHDU-TTHT of the Hai Duong Tax Department on Personal Income Tax Policy

In cases where a foreign company assigns employees (with foreign nationality) to Vietnam to provide technical support for trial production of new products (who are classified as non-resident individuals under the Personal Income Tax Law), the income earned by such employees in Vietnam, regardless of the place of payment or receipt of income, is subject to Personal Income Tax (PIT) on wages and salaries.

If the taxpayer is a non-resident individual in Vietnam and qualifies for tax exemption or reduction under a Double Taxation Avoidance Agreement, they must submit a tax exemption or reduction application under the Agreement (Form No. 01/HTQT and accompanying documents) along with the tax declaration dossier (Form No. 02/KK-TNCN) for the first tax filing as stipulated in Clause 2, Article 62 of Circular No. 80/2021/TT-BTC, dated September 29, 2021, issued by the Ministry of Finance.

December 26, 2024: Official Letter No. 6274/TCT-CS of the General Department of Taxation on Tax Policy

When sharing revenue with individuals under a business cooperation contract, the company is responsible for withholding Personal Income Tax (PIT) and declaring and paying the tax on behalf of the individuals. The withholding rate is a percentage of the revenue the individuals are entitled to, corresponding to the specific business sector as prescribed in Appendix I issued with Circular No. 40/2021/TT-BTC, dated June 1, 2021, by the Ministry of Finance.

Regarding deductible expenses for payments made to partners under a business cooperation contract, the Ministry of Finance has provided guidance in Official Letter No. 4597/BTC-TCT, dated April 9, 2015, and Official Letter No. 18512/BTC-TCT, dated December 27, 2016.

In cases where an organization cooperates with individuals who are household businesses or individual business entities as specified in Clause 5, Article 51 of the Law on Tax Administration, and the individuals engage in a business sector that overlaps with the business sector under cooperation with the organization, both the organization and the individuals must independently declare taxes corresponding to the actual results of the business cooperation as stipulated.

Value-Added Tax (VAT)

December 23, 2024: Official Letter 3745/CTYBA-TTHT from Yen Bai Provincial Tax Department regarding VAT refund

In cases where a company registers for VAT declaration and payment under the credit method and implements a new investment project as per the investment registration certificate issued by a competent authority, the company must separately declare the input VAT of the project on the VAT declaration form No. 02/GTGT.

If the investment project has commenced operations and the company does not submit a VAT refund application for the project, it can transfer the unrefunded VAT amount of the investment project to the VAT declaration form No. 01/GTGT for production and business activities.

If the company meets the conditions specified in Clause 3, Article 1 of Law No. 106/2016/QH13 and Article 2 of Circular 25/2018/TT-BTC, the tax authority will consider and resolve the VAT refund in accordance with the regulations.

Extension of Tax Payment

December 24, 2024: Official Letter 6211/TCT-QLN from the General Department of Taxation regarding tax payment extensions due to natural disasters

In cases where taxpayers are affected by natural disasters as specified in Point a, Clause 27, Article 3 of the Tax Administration Law No. 38/2019/QH14, the tax amount eligible for a payment extension is the outstanding tax debt as of the time the taxpayer was affected by the natural disaster. However, this amount must not exceed the value of material damages after deducting any compensation or insurance payouts (if applicable).

The outstanding tax debt can only be determined when the tax liability, the due date for payment as stipulated, and the taxpayer’s failure to pay by the deadline are identified.