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Goods imported for processing and processed products exported under processing contracts are exempt from export tax and import tax, including: – Raw materials, semi-finished products, supplies (including packaging materials or packaging for exporting products), imported components that directly constitute exported products or directly participate in the export process. The process of processing exported goods but…

Continuing the column on Sales Brokerage Commissions, in this case Hung Thinh mentions the brokerage of export sales outside the territory of Vietnam, and the broker (organization, individual) is also abroad, so whether Is it subject to personal income tax in Vietnam? In Article 2 of Circular No. 119/2014/TT-BTC dated August 25, 2014 of the…

How does the Accounting Law 2024 regulate financial reporting? Based on current legal regulations, there is no Accounting Law 2024, so the financial statements of accounting units in 2024 will still be implemented according to the provisions of the 2015 Accounting Law. In Article 29 of the 2015 Accounting Law, there are regulations on financial…