Feb 28, 2024


In this newsletter, Grant Thornton Vietnam would like to update to you the relevant legal policies and guidelines in the field of Foreign control policy, Tax, Social Insurance and Labor recently issued.

  1. Circular 08/2023/TT-NHNN dated June 30, 2023 of the State Bank of Vietnam providing for the eligibility requirements of foreign loans without government’s guarantee.
  2. Circular 05/2023/TT-BKHDT regulating on reporting form, the implementation of quarterly report on investment activities and report on investment supervision and assessment.
  3. Proposal and draft resolution on the application of additional CIT in accordance with Global Anti-Base Erosion Model Rules (GloBE).
  4. Official Letter No. 1995/BHXH-TCKT for payment instruction through the banking system.
  5. Official Letter No. 46974/CTHN-TTHT guiding the conditions and documents proving dependent relief.
  6. Official Letter No. 8999/CTTPHCM-TTHT dated July 19, 2023 of the Tax Department of Ho Chi Minh City instruct on preparing e-invoices for returned goods and commercial discount activities.
  7. Official Letter No. 11680/CTHDU-TTHT dated July 12 2023 of the Hai Duong Tax Department guiding the procedures of Export Processing Enterprises (“EPEs”) for leasing machines, equipment to domestic enterprises, branches and subsidiaries.

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