UHY – Taxflash no 11/2023

The main content of the November 2023 taxflash include: 

Personal income tax:

• Dependent relief
• Where to submit personal income tax refund documents
• Coordination and difference verification between tax authorities in processing PIT refund requests
• PIT on corporate winning prizes.

Corporate income tax:

• CIT treatment of the unspent R&D fund provision amount
• CIT incentives upon moving investment locations
• CIT incentives by location for new investment projects
• CIT incentives for goods processing outside the incentive location
• Capital transfer tax
• Deemed tax on related party transactions not based on market price.

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If you would like to further information, please feel free to contact us.

UHY AUDITING AND CONSULTING COMPANY LIMITED

Mr. Nguyen Trung Thanh – Partner
E: thanhnt@uhy.vn

Pham Thi Thao – Partner
E: thaopt@uhy.vn

Mrs. Tran Thi Bo – Director
E: bott@uhy.vn

Mrs. Phung Thi Oanh – Director
E: oanhpt@uhy.vn

Hanoi Head Office
5th floor, B2 Building, Roman Plaza, To Huu Street, Nam Tu Liem District, Ha Noi City
Phone: +84 24 5678 3999
Fax: +84 24 3755 7448

Ho Chi Minh City Office
4th floor, 63B Calmette, Nguyen Thai Binh Ward, District 1, Ho Chi Minh City
Phone: +84 28 3820 4899
Fax: +84 28 3820 4909

Website: www.uhy.vn
Email: uhy-info@uhy.vn
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