1. “Food Services” electronic invoice (E-invoice) must show a complete list of foods and drinks sold for the expenses and their VAT to be deductible.
  2. Overtime payment for hours exceeding the overtime limitation can be deductible.
  3. The payment for life insurance that the company provides to its clients as promotional gifts.


  1. Official letter 1938/BTC-TCT guiding the effectiveness of Circular 156/2013/TT-BTC and other Circulars providing guidelines on the old Law on Tax administration.
  2. Declaration, notification of invoice issuance and invoice use report for business locations located outside the headquarters’ province/city.


  1. Import duty refund is not allowed if the temporarily imported goods are not recorded in accounting books.
  2. Releasing goods of violating importers for preservation during the waiting time of specialized management check result.
  3. Mandatory radioactive testing for imports being iron and steel scrap.
  4. Some guidance on the registration and application of the duty-free list (“Master list”)

Tax Newsletter May 2021