Questions/ New Update
1. How is the VAT rate reduction from 01st July 2023 to 31st December 2023 applied to construction companies?
2. Guidance of the Tax department about invoicing implement the Government's Decree No. 15/2022/ND-CP dated 28th January 2022.
3. In the same period, if an enterprise received many different tax incentives for the same income, which tax incentive does the enterprise apply?
4. When there is a current income that has been deducted 10%, if there is no need for PIT finalization on this income, is it compulsory to directly declare and finalize this amount?
5. Is it compulsory to finalize PIT for foreign workers when they are in Vietnam enough 12 months or do they make the finalization according to the calendar year? If yes, how to settle?
6. Foreigners living in Vietnam for more than 12 months who are entitled to tax refund can they authorize the company to pay tax (tax refund)?
7. After an individual has authorized the tax finalization, income payers has made the tax finalization on behalf of the individual. if it is discovered that the individual is directly subject to tax finalization, how to handle it?
8. What are the conditions for a personal income tax refund?