UPDATE NEW REGULATIONS
DECREE:
Decree 52/2021 / ND-CP dated April 19, 2021 of the Government on extension of time limit for payment of value added tax, corporate income tax, personal income tax and land rental in 2021 Accordingly, Decree 52/2021
Cross-ownership between companies in the group of companies is provided in Article 195 of the Enterprise Law 2020 and Article 12 of Decree 47/2021 / ND-CP.
Decree 18/2021 / ND-CP amending and supplementing Decree 134/2016 / ND-CP guiding the Law on Import Tax and Export Tax.
CIRCULAR:
Circular 26/2021 / TT-BTC guiding the accounting work when converting public non-business units into joint stock companies, issued on April 7, 2021
OFFICIAL LETTER: Official Letter 1194 / TCT-KK introduces new point of Circular 19/2021 / TT-BTC guiding electronic transactions in tax field, accordingly, new point about electronic signing in electronic transactions
NEWSLETTER 4 – 2021
DECREE:
Decree 52/2021 / ND-CP dated April 19, 2021 of the Government on extension of time limit for payment of value added tax, corporate income tax, personal income tax and land rental in 2021 Accordingly, Decree 52/2021
Accordingly applies to the following subjects:
1. Enterprises, organizations, business households and individuals engaged in production in the following economic sectors:
Publishing activities; cinematographic activities, television program production, music recording and publishing;
Extraction of crude oil and natural gas (with no extension for corporate income tax on crude oil, condensate, natural gas collected under agreements or contracts);
Manufacture of beverages; printing, copying records of all kinds; production of coke coal, refined petroleum products; chemical production and chemical products; manufacture of products from prefabricated metal (except for machinery and equipment); motorbike and motorbike manufacture; repair, maintenance and installation of machines and equipment;
