UHY Tax ニュースレター

DECREE NO 44/2021/NĐ-CP ON EXPENSES FOR SUPPORTING AND SPONSORING COVID-19 PANDEMIC PREVENTION

On 31 March 2021, the Government issued Decree 44/2021/NĐ-CP (“Decree 44/2021”) guiding deduction of expenses incurred by taxpayers on support and sponsorship for Covid-19 pandemic prevention for CIT purposes.

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CIRCULAR GUIDING THE APPLICATION OF ADVANCE PRICING AGREEMENTS IN TAX ADMINISTRATION

On 18 June 2021, the Ministry of Finance issued Circular No. 45/2021/TT-BTC (“Circular 45/2021”) guiding the application of advance pricing agreements (“APA”) in tax administration for enterprises with related party transactions.

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PERSONAL INCOME TAX 18 March 2021

The General Department of Taxation recently provided some guidance via its website regarding 2020 PIT finalization under the spirit of the Law on Tax Administration No. 38/2019/QH14.

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GDT’s Official Letter No 271 highlighting Decree 132/2020’s changes

On 27 January 2021, the General Department of Taxation (GDT) issued Official Letter No. 271 / TCT-TTKT (“OL 271”) highlighting new contents of Decree No. 132/2020/ ND-CP (“Decree 132/2020) and requesting tax departments to disseminate and notify tax offices and taxpayers under their respective management.

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各国政府による減税は世界中の観光税 (国際観光旅客税)をわずか1%削減

Covid主導の観光税削減は、これまでのところ観光客の典型的な1日の税金支出を15%から14%にわずか1%削減したにとどまっている。

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トランプとバイデンの税に対する見解

税に関して、個人および事業主にのみ影響する可能性のある両候補者の見解をまとめた。

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TAX ALERT CIRCULAR 48/2019 ON MAKING PROVISION

On 08 August 2019, the Ministry of Finance issued Circular No. 48/2019/TT-BTC (“Circular 48”) replacing Circular No. 228/2009/TT-BTC and other related regulations providing guidance on treatment of provisions for inventory devaluation, losses from investment, doubtful debts, and warranty of prod-ucts, goods, services, and constructions.

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G7諸国の高額所得者の所得税率は BRICsの1.6倍

各国の所得税率を低所得層、中間、高所得層に分けて比較し考察。

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日米租税条約議定書の発効

2019年8月30日に発効した「日米租税条約改正議定書」の概要。

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研究開発税制:サービス開発にかかるQ&A

試験研究費に新たに追加された「対価を得て提供する新たな役務の開発」に関するQ&A。

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