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Newsletter of October 2018

NEW LEGAL DOCUMENTS
Update new legal document issued in October 2018

1. Decree No. 143/2018/ND-CP dated October 15, 2018 of the Government detailing the Law on Social
Insurance and the Law on Occupational Safety and Health in respect of compulsory social
insurance for Foreigners working in Vietnam
2. Decree No. 140/2018/ND-CP dated October 8, 2018 of the Government amending and
supplementing the decrees related to business investment conditions and administrative
procedures under the State management of the Ministry of Labor, War Invalids and Social Affairs
3. Circular No. 87/2018/TT-BTC dated September 27, 2018 of the Ministry of Finance amending and
supplementing a number of articles of Circular No. 215/2013/TT-BTC dated December 31, 2013 of
the Ministry of Finance guiding the enforcement of tax administrative decision
4. Circular No. 17/2018/TT-BLDTBXH dated October 17, 2018 of the Ministry of Labor, War Invalids
and Social Affairs providing for self-inspection of the implementation of labor law of enterprises
5. Decree No. 146/2018/ND-CP dated October 17, 2018 of the Government, detailing and guiding the
implementation of a number of articles of the Law on Health Insurance

TAXATION GUIDELINES OFFICIAL LETTERS
Update new guidelines on taxation and customs

1. Official Letter No. 3842/TCT-KK dated October 9, 2018 of the General Department of Taxation on
the VAT refund
2. Official Letter No. 3744/TCT-TNCN dated 3 October 2018 of GDT on the declaration of PIT
3. Official Letter No. 5826/TCHQ-TXNK dated 5 October 2018 of the General Department of Customs
on the tax treatment of on-spot export goods
4. Official Letter No. 3428 / TCT-CS dated 7 September 2018 of the GDT on declaration of foreign
contractor withholding tax for payment intermediary services to foreign parties

Newsletter of October 2018

[IACHN] Tax Newsletter – July 2018

New Document: DECISION NO. 888/QD-BHXH DATED 16 JULY 2018

Decision No. 888/QD-BHXH dated 16 July 2018 on amendment and supplement of some articles of the Process of collecting social insurance, health insurance, unemployment insurance, occupational accident insurance; Management of social insurance books and health insurance cards issued under Decision No. 595/QD-BHXH dated 14 April 2017 of the General Director of Vietnam Social Insurance.

Draft Document:

Draft decree on amending and supplementing a number of articles of the government’s decree No. 134/22016/ND-CP of september 1St, 2016 on Detailing a number of articles and measures to implement the law on export tax and tax import.

Official dispatch on guideline and responses related taxation

• Official letter No. 2499/TCT-CS dated 22 dated 2018 of the General Department of Taxation (“GDT”) on invoices, vouchers and declaration and payment for capital contribution assets.
• Official letter No. 2515/TCT-CS dated 22 June 2018 of the General Department of Taxation on the use of the carved signature on the invoice.
• Official letter No. 2710/TCT-PC dated 9 July 2018 of GDT on fines for late VAT payment.
• Official Dispatch No. 48085/CT-TTHT dated 10 July 2018 of the Tax Department of Hanoi city on the related-party transaction documents.
• Official Dispatch No. 51690/CT-TTHT dated 25 July 2018 of the Tax Department of Hanoi city on deduction of VAT for evidences of VAT payment of defective imported goods.

Tax Newsletter – July 2018

DOWNLOAD NOW: English: [IACHN] Tax newsletter – July 2018