Vietnam Legal Documents Database

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Topic >> Payment-vouchers
  • fa-check-circle Circular No. 02/2018/TT-NHNN - Current accounts shall be reviewed under new regulations ( 12-Feb-2018)
    According to the amendments at Clause 2 Article 4 of Circular No. 32/2016/TT-NHNNfa-exclamation-circle at this Circular, banks shall review documents and applications for opening and maintenance of current accounts submitted by customers being households, co-operative groups, or other organizations without legal status that are opened before March 1st, 2017 within the period before June 1st, 2018. read more
  • fa-check-circle Official Letter No. 5810/TCT-CS - It is required to make payment via transfer upon exporting goods through borders ( 20-Dec-2017)
    According to Clause 6 Article 1 of Law No. 31/2013/QH13 and Clause 11 Article 1 of Circular No. 26/2015/TT-BTCfa-exclamation-circle , payments for exported goods must be made via transfer, including the export through borders. With regard to goods exported through borders, it is allowed to make payment via the foreign party’s current accounts opened in Vietnam. read more
  • fa-check-circle Official Letter No. 5565/TCT-CS - Regarding VAT refund with regard to exported goods for which payment is made via a current account ( 4-Dec-2017)
    According to the guidelines provided in Official letter No. 12485/BTC-TCT dated September 18th, 2013, with regard to goods exported through border gates for which payment is made via a foreign customer’s current account opened in Vietnam, VAT shall be only deducted, refunded when the source of money in cash remitted into such current account is brought through international checkpoint or national checkpoint and certified by customs authority. read more
  • fa-check-circle Official Letter No. 61647/CT-TTHT - Regarding payment for purchased goods by transferring to a third party’s account ( 13-Sep-2017)
    According to Clause 10 Article 1 of Circular No. 26/2015/TT-BTCfa-exclamation-circle , the form of payment made via bank for a third party under designation of a seller shall be accepted only if such designation is specified the sale contract. read more
  • fa-check-circle Official Letter No. 3977/TCT-DNL - Tax policies with regard to non-cash payments ( 5-Sep-2017)
    In the case the a company authorizes an individual to directly make payments for purchased goods and services via the individual’s credit card, then the former will repay the latter, if the following dossiers, documents are available, the company shall be also eligible for deduction of input VAT and make cost accounting with regard to such expenses: read more
  • fa-check-circle Official Letter No. 1288/CT-TTHT - Regarding conditions for making cost accounting and deducting input VAT ( 15-Feb-2017)
    According to Clause 10 Article 1 of Circular No. 26/2015/TT-BTCfa-exclamation-circle and Article 1 of Circular No. 173/2016/TT-BTC, domestically - sold and - purchased goods valued at VND 20 million or more and exported goods (even if their value is under or above VND 20 million) for which payments must be made via banks in order to be eligible to make cost accounting and deduct input VAT. read more
  • fa-check-circle Decision No. 2545/QĐ-TTg - The Scheme for development of non-cash payments in Vietnam during 2016 - 2020 ( 30-Dec-2016)
    This Decision takes effect from the dated of its signing.
  • fa-check-circle Official Letter No. 5465/TCT-KK - Regarding deduction of VAT on expenditure for which the payment is made via an individual credit card ( 25-Nov-2016)
    Relating to the form of payment made via an individual credit card, in this Official letter, the General Department of Taxation also allows applying this form of payment to the case of purchasing goods, services serving business and production activities of enterprises instead of only allowing with regard to the case of buying air tickets as previously. read more
  • fa-check-circle Circular No. 173/2016/TT-BTC - Removing a term regarding banking account must be registered ( 28-Oct-2016)
    This Circular is to amend the provisions provided for via –bank payment documents in the manner of removing the requirement for which the payment account which is used as the basis for tax value added tax (VAT) deduction, refund must be the account already registered with or informed to tax authority read more
  • fa-check-circle Official Letter No. 8244/CT-TTHT - Regarding deduction of VAT on purchased goods for which payment is made via a third party ( 26-Aug-2016)
    According to Clause 4 Article 15 of Circular No. 219/2013/TT-BTCfa-exclamation-circle (which is amended, supplemented in Clause 10 Article 1 of Circular No. 26/2015/TT-BTC), the form of payment under authorization made through a third party which is indicated in a contract and the third party is an legal entity or natural person is considered to be non cash payment read more
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