Personal income tax - employment income and non-employment income | Vietnam Tax Guide 2024 (29)
Taxable employment income is defined broadly to include all cash remuneration and benefits in kind. However, the following items are not taxable:
Vietnam Investment
Tax Guide
2024-07-31 09:06:23 Page view:712
Individual income tax: tax residency and tax year | Vietnam Tax Guide 2024 (28)
A resident is an individual who meets one of the following criteria:
Tax Guide
Vietnam Investment
2024-07-30 09:10:15 Page view:680
Import and export tariffs, other taxes that may be imposed on imports and customs audits | Vietnam Tax Guide 2024 (27)
In addition to import duties and import VAT, other taxes may also be levied on imported goods.
Vietnam Investment
Tax Guide
2024-07-30 09:07:23 Page view:660
Import and export tariffs, tax refunds and export tariffs | Vietnam Tax Guide 2024 (26)
There are a number of situations where import taxes and duties may be refunded, including:
Tax Guide
Vietnam Investment
2024-07-29 08:45:11 Page view:705
Customs valuation and exemption of import and export duties丨Vietnam Tax Guide 2024 (25)
In principle, Vietnam follows the WTO Valuation Agreement, with some variations. The dutiable value of imported goods is usually based on the transaction value (i.e. the price paid or payable for the imported goods, adjusted for certain dutiable or non-dutiable elements, where appropriate).
Vietnam Investment
Tax Guide
2024-07-29 08:42:17 Page view:703
Import and export tariffs: Import tariffs | Vietnam Tax Guide 2024 (24)
Most goods imported into Vietnam are subject to import duties unless they meet exemption conditions.
Tax Guide
Vietnam Investment
2024-07-26 09:10:26 Page view:750
Overview of Green Taxation and Green Incentives丨Vietnam Tax Guide 2024 (23)
On November 17, 2020, the National Assembly enacted the Environmental Law 72/2020/QH14, which came into force on January 1, 2022, providing guidance on environmental protection issues.
Vietnam Investment
Tax Guide
2024-07-26 09:04:35 Page view:745
Special Sales Tax Rates丨Vietnam Tax Guide 2024 (22)
The SST Act classifies goods subject to SST into two categories:
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Tax Guide
2024-07-23 09:08:37 Page view:780
Special Sales Tax丨Vietnam Tax Guide 2024 (21)
SST is a consumption tax that applies to the production or import of certain goods and the provision of certain services. Imported goods (except various types of gasoline) are subject to SST at both the importation and sales stages.
Vietnam Investment
Tax Guide
2024-07-23 09:06:25 Page view:733
Real estate tax丨Vietnam Tax Guide 2024 (20)
Foreign investors are usually required to pay rent for the right to use the land. Tax rates range widely, depending on the location, infrastructure and industrial sector in which the business is located.
Vietnam investment
Tax guide
2024-07-19 09:05:54 Page view:743
Electronic Invoice丨Vietnam Tax Guide 2024 (19)
From 1 July 2022, the use of electronic invoicing is mandatory.
Vietnam investment
Tax guide
Electronic invoice
2024-07-19 09:04:22 Page view:688
VAT discounts and promotions, goods and services for internal consumption, management, tax refunds | Vietnam Tax Guide 2024 (18)
Price discounts generally reduce the value to which VAT is applicable. However, certain types of discounts may not be allowed as a deduction before VAT is calculated and various rules and conditions apply.
Vietnam Investment
Tax Guide
2024-07-17 09:08:14 Page view:714
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