In this spotlight, there are updated on recent draft/ guidance from local authorities, including:

  1. Draft Decree stipulating the regional minimum wages
  2. Guidance on Personal Income Tax on gift received income being from promotion programs
  3. Guidance on Import duty exemptions for raw materials and/or supplies used for manufacturing and processing delivered to domestic processors
  4. Guidance on policies for Corporate Income Tax incentives in encouraged areas
  5. Guidance on the condition for recording deductible expenses for online shopping


Please follow the link below to download our full spotlight.

English version

Vietnamese version