WINWIN NEWSLETTER 11/2024

2. Official Letter No. 4458/CTBNI-TTHT dated October 8, 2024, issued by the Bac Ninh Tax Department, providing guidance on VAT for imported goods subject to determination under a decision by the Customs authority.

3. Official Letter No. 4392/CTLAN-TTHT dated October 3, 2024, issued by the Long An Tax Department, providing guidance on Personal Income Tax (PIT) for emergency hardship allowances and severance allowances.

4. Official Letter No. 4510/CTBNI-TTT dated October 11, 2024, issued by the Bac Ninh Tax Department, providing guidance on Personal Income Tax (PIT) for additional support allowances given to employees upon resignation.

5. Official Letter No. 4781/TCT-CS dated October 24, 2024, issued by the General Department of Taxation, providing guidance on the VAT that can be deducted and depreciation expenses for construction projects that have not yet been granted a construction permit by the competent state authorities.

6. Circular No. 15/2024/TT-BYT dated September 19, 2024, issued by the Ministry of Health, provides a list of food, food additives, food containers, and packaging materials that come into direct contact with food. These items are assigned Harmonized System (HS) codes according to the Vietnam Export and Import Goods List and are subject to state inspection for food safety upon import, under the management of the Ministry of Health. This list will apply starting from November 2, 2024.

7. Circular No. 18/2024/TT-BCT dated October 8, 2024, issued by the Ministry of Industry and Trade, provides a list of scrap materials for which temporary suspension of business operations for temporary import, re-export, or transshipment is applied.

8. Official Letter No. 4610/TCHQ-TXNK dated September 26, 2024, issued by the General Department of Customs, provides guidance on the refund of import duties for goods imported under the import rights of export processing enterprises and subsequently re-exported.