UHY – Taxflash No 01/2023

This taxflash updates following contents:

Corporate income tax

• CIT declaration
• Tax obligations related to the Science & Technology Development Fund

VAT and Invoices

• Handling of erroneous invoices
• Sale of goods by EPEs
• VAT treatment of transfer of a part of the real estate project
• VAT declaration on replacement and adjustment invoices

Related-party transactions

Personal income tax

• Determining foreigners’ PIT payable
• PIT declaration for foreign contractors’ foreign employees
• 2022 PIT finalization deadline

Foreign exchange control

• Guidance on foreign exchange management for enterprises’ foreign borrowings and debt repayment

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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 – Deputy General Director
E: thanhnt@uhyvietnam.com.vn
Mrs. Tran Thi Bo – Director
E: bott@uhyvietnam.com.vn
Mrs. Phung Thi Oanh – Director
E: oanhpt@uhyvietnam.com.vn
Franklin Bak – Director
E: bakjw@uhyvietnam.com.vn

Hanoi Head Office
5th floor, B2 Building, Roman Plaza, To Huu
Street, Nam Tu Liem District, Ha Noi City
ĐT: +84 245 678 3999
Fax: +84 243 755 7448
Ho Chi Minh City Office
4th floor, 63B Calmette, Nguyen Thai Binh Ward, District 1, Ho Chi Minh City
ĐT: +84 283 820 4899
Fax: +84 283 820 4909

Website: www.uhy.vn
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