WINWIN AUDIT NEWSLETTER 10/2024

1. Official Dispatch No. 3872/TCT-CS dated August 30, 2024, issued by the General Department of Taxation regarding the Difference Between the Capital Purchase Price and the Revalued Asset Value of the Company Upon Merger

Link: https://thuvienphapluat.vn/cong-van/Doanh-nghiep/Cong-van-3872-TCT-CS-2024-chinh-sach-thue-doi-voi-hoat-dong-sap-nhap-doanh-nghiep-623002.aspx

2. Official Dispatch No. 7693/CTHDU-TTHT dated September 6, 2024, issued by the Hai Duong Provincial Tax Department providing guidance on VAT Refunds for Expansion Investment Projects

Link: https://luatvietnam.vn/thue/cong-van-7693-cthdu-ttht-cua-cuc-thue-tinh-hai-duong-ve-ke-khai-thue-gia-tri-gia-tang-365260-d6.html

3. Official Dispatch No. 6121/CTBGI-TTHT dated August 28, 2024, issued by the Bac Giang Provincial Tax Department regarding Personal Income Tax (PIT) on Expenses for Work Permits, Temporary Residence Cards, and Visas for Foreign Employees

Link: https://luatvietnam.vn/thue/cong-van-6121-ctbgi-ttht-cua-cuc-thue-tinh-bac-giang-ve-viec-chinh-sach-thue-364663-d6.html

4. Official Dispatch No. 3946/TCHQ-TXNK dated August 19, 2024, issued by the General Department of Customs providing guidance on cases where Export Processing Enterprises (EPEs) hire domestic enterprises for processing services

Link: https://thuvienphapluat.vn/cong-van/Xuat-nhap-khau/Cong-van-3946-TCHQ-TXNK-2024-hang-hoa-gia-cong-cho-doanh-nghiep-che-xuat-623743.aspx

5. Official Dispatch No. 4088/TCHQ-TXNK dated August 26, 2024, issued by the General Department of Customs providing guidance on Declaring Special Relationships between Importers and Suppliers on Customs Declarations and Determining Customs Value

Link: https://thuvienphapluat.vn/cong-van/Xuat-nhap-khau/Cong-van-4088-TCHQ-TXNK-2024-tra-loi-vuong-mac-623703.aspx