On 31 March 2021, the Government issued Decree 44/2021/NĐ-CP ("Decree 44/2021") guiding deduction of expenses incurred by taxpayers on support and sponsorship for Covid-19 pandemic prevention for CIT purposes.

On 27 January 2021, the General Department of Taxation (GDT) issued Official Letter No. 271 / TCT-TTKT ("OL 271") highlighting new contents of Decree No. 132/2020/ ND-CP (“Decree 32/2020) and requesting tax departments to disseminate and notify tax offices and taxpayers under their respective management.

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Legal Flash Issue 10 November 2020

Tax Flash on PIT Issue 19 October 2020