AASC would like to invite the readers to use the Newsletter No. 03 & 04 2021 as reference including the following important highlights:
- Tax Policy
+ Guidance on implementation of a number of regulations on tax administration for exported and imported goods
+ Guidelines for e-transactions in taxation
+ Amendment, supplement to number of provisions of the Law on Export and import duties
+ Amendment, supplement to number of provisions on fee for water resource extraction right and calculation, collection
+ Guidelines for deductible expenses upon determination of taxable corporate income regarding enterprise/organization’s grants to prevention and control of COVID-19 pandemic
+ Private tax rulings
- Regulations on Accounting, Auditing and Valuation
+ Promulgation of Vietnamese standards and the code of ethics for internal auditing
- Regualtion on Finance – Labor
+ Amends number of provisions on conversion of state-owned enterprises, and wholly state-owned single-member limited liability companies into joint-stock companies and state capital investment in enterprises, use and management of capital and assets in enterprises
+ Instructions for inspection of accounting services
+ Amendment, supplement to number of articles on valuation
- Other regulations
+ Elaboration of some Articles of the Law on Enterprises in 2020
+ Guidance on enterprise registration
+ Regulations on customs fees and charges for goods and vehicles in transit, collection, transfer, management and use
+ Guidance on printing, issuance, management and use of e-stamps for alcohol and tobacco products
+ Amendment, supplement to number of provisions and guidelines for the law on housing regarding transferring fees for maintenance of shared areas of apartment buildings having more than one owners.
Download attached file: Newsletter No. 03 & 04 2021