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MONTHLY LEGAL NEWS

1. On December 15, 2017, the Ministry of Finance issued Decree 146/2017 / ND-CP amending a number of articles of Decree No. 100/2016 / ND-CP on Value-Added Tax and Decree. Decree No. 12/2015 / ND-CP on Corporate Income Tax, effective from February 1, 2018.

Some highlights are as follows:

- Regarding VAT reimbursement upon export: Enterprises are entitled to tax reimbursement for cases of imported goods then exported to foreign countries and exported at the geographical areas of customs operation according to the provisions of the Customs Law;

- Subjects not liable to VAT: Under the new regulations, exported products related to natural resources and minerals (TNKS) are not subject to VAT in one of the following cases:

- Being TNKS not yet processed into other products;

- Being goods processed directly from the origin

The main data is the TNKS with the total value of the TNKS plus energy costs accounting for 51% or more of the production costs of products, except for cases where the tax rate of 0% is applied as follows:

+ Exported products are processed from the TNKS, but in the process of processing, other products are subsequently processed into export products;

+ Exported products are not mainly processed from TNKS.

Non-deductible expenses when determining taxable income:

Expenditures in excess of VND 3 million / month / person (formerly VND 1 million / month / person) for deduction of voluntary retirement funds, purchase of voluntary pension insurance, life insurance (not previously controlled) maximum level) for employees;

 

Please click the following link for the January and February 2018 details of the legal newsletter: View the January and February 2018 newsletters

Date Submitted: 01/03/2018 View: 34.981 Print the article
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