CORPORATE INCOME TAX (CIT)
- Entertainment expenses without sufficient evidence documents are non-deductible when calculating CIT and are deemed income when calculating personal income tax (PIT).
- Determining CIT incentives.
- Using electronic signatures on economic contracts.
PERSONAL INCOME TAX (PIT)
- Personal Income Tax (“PIT”) on quarantine expenses paid by the company on behalf of expatriates.
IMPORT & EXPORT DUTY
- Goods imported before the submission of List of duty-free imports are not eligible for import duty exemption.
- Not all medical devices mentioned in Decree no. 36/2016/ND-CP are entitled to 5% VAT.
- Are FDI companies allowed to export goods which were imported into Vietnam earlier in the past?
- VAT taxable price does not include manpower cost in case of re-importing goods into Vietnam after exporting overseas for repair.