What is global minimum tax?

21-09-2023

1. Basis for forming the Global Minimum Tax In the context of deepening globalization, the development of information technology that new economic models (sharing economy, digital economy...) were born and has been changing traditional business models, and multinational companies, through tools such as intangible assets or business activities via transnational digital platforms have taken advantage of the opportunity to avoid tax liability through profit transfer, transfer pricing, etc.

EXTENSION PROCEDURE OF DEADLINE FOR PAYMENT OF VAT, CIT, PIT, AND LAND RENTAL IN 2023

19-04-2023

On 14 April 2023, the Government issued Decree No. 12/2023/ND-CP on extension of deadline for tax payment and extension procedure for the following taxes including value-added tax, corporate income tax, personal income tax, and land rental in 2023

COMPULSORY SOCIAL INSURANCE, HEALTH INSURANCE, UNEMPLOYMENT INSURANCE PREMIUM RATE IN 2023

03-03-2023

Pursuant to current legal documents, regulations on the compulsory social insurance, health insurance, and unemployment insurance premium rate based on the salary fund as the basis for social insurance payment in 2023 are as follows