UHY – Taxflash no 10/2024 on VAT and CIT

This Newsletter provides new contents on Invoices, VAT and CIT:

1. Value Added Tax

• • • Declaring VAT for agency activities
    • Tax debt relief for tax refund recovery
    • Declaring tax on behalf of a business cooperation contract with a business Individual

2. Invoices

• • • Address on invoice
    • Handling of Incorrect Invoices
    • Invoice for received support
    • Currency shown on the invoice
    • Invoices for trade discounts
    • Disposal of Assets of EPEs

3. Corporate income tax

• • • Supplementary declaration of CIT for the tax audited period
    • Gift expenses
    • CIT incentives for new investment projects
    • CIT incentives by location for adding business lines
    • Tax deduction for expenses arising from capital investment in subsidiaries

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UHY AUDITING AND CONSULTING COMPANY LIMITED

Mr. Thanh Nguyen – Deputy General Director

E: thanhnt@uhy.vn

Mrs. Thao Pham – Deputy General Director

E: thaopt@uhy.vn

Mrs. Bo Tran – Director

E: bott@uhy.vn

Mrs. Oanh Phung – 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: +84 245 678 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

Phone: +84 283 820 4899

Fax: +84 283 820 4909

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