Frequently asked questions
1. How to declare, calculate and pay VAT and CIT for Income from transferring certified
emission reduction (CERs)?
2. How does the current Tax Administration Law regulate prohibited acts related to invoices?
3. VAT rate for commercial discounts on goods eligible for VAT reduction with a tax rate of 8% that were sold in 2022 but from January 1, 2023, invoices were issued showing the content of commercial discounts?
4. In case the business establishment has sold goods or provided services in 2022 (subject to VAT reduction according to Decree No. 15/2022/ND-CP) But after 31st December 2022 the new business establishment When making an invoice, does VAT apply at 8% or 10%?