- Official Letter No. 1585/TCT-CS providing that uncollectable output VAT upon a donation of goods to support the prevention of the coronavirus (COVID-19) is not deductible for corporate income tax purposes
- Decree No. 41/2022/ND-CP amending regulations on issuing separate VAT invoices for goods and services eligible for VAT reduction as per Decree No. 15/2022/ND-CP
- Official Letter No. 2054/TCHQ-GSQL providing that an e-VAT invoice is not required for export customs clearance
Source: KPMG
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