Tax News Letter – August 2020

In this issue:

Decision 22/2020/QD-TTg cutting down on land rental
  • Enterprises, household, individual renting land from the Government could save up 15% land rental if suspending business from 15 days and more.
  • In case rental has been paid in full for 2020, the saving cost could be carried forward to the following years – if any, or be refunded.
Official Letter 2533/BHXH-BT guiding on continual suspension of payment to pension and survivor funds

  • The period has been expanded to the end of December 2020;
  • Applicants are employers who suffer from the pandemic Covid-19 (particular conditions are detailed in Official Letter 1511/LDTBXH-BHXH dated 04 May 2020)
Other Documents:

  • Official Letter 69570/CT-TTHT guiding on VAT declaration of export processing enterprises.
  • Official Letter 69565/CT-TTHT about VAT policy for sales bonus.
  • Official Letter 3254/TCT-DNCN on penalties for incorrect declaration of number of dependents.
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