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グローバルネットワーク
UHY東京監査法人は、ロンドンに本社をおくUHY（www.uhy.com）のメンバーファームです。世界約100ヶ国、9,500人を超えるメンバーと340以上の事業拠点を有するUHYのネットワークを通じて、スムーズな海外展開を支援します。
Forum of Firms
Forum of Firms（FOF）は、高品質の財務報告および監査慣行の基準を推進することを目的とした国際団体です。会計事務所の国際的なネットワークが加盟しており、UHY NetworkもFOFのメンバーとなっています。
UHY Tokyo & Co, a Japanese partnership, ( the "Firm" ) is a member of Urbach Hacker Young International Limited, a UK company, and forms part of the international UHY network of legally independent accounting and consulting firms. UHY is the brand name of the UHY international network. The services described herein are provided by the Firm and not by UHY or any other member firm of UHY. Neither UHY nor any member of UHY has any liability for services provided by other members.
ベトナム
RESOLUTION No.406/NQ-UBTVQH15 ON TAX EXEMPTION & REDUCTION FOR CITIZENS AND ENTERPRISES AFFECTED BY COVID-19
On 19 October 2021, the Standing Committee of the National Assembly issued Resolution No.406/NQ-UBTVQH15 (“Resolution No.406”) regarding the solutions including tax exemption & reduction to support enterprises and citizens affected by the Covid-19 pandemic.
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.
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.
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.
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.
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.
