(1)  Circular No.128/2014/TT-BTC dated 5 September 2014 of the Ministry of Finance (“MoF”) providing guidance on Personal Income Tax (“PIT”) reduction for individuals working in Economic Zones (“EZs”ཧ) and Border-Gate EZs;

(2)  Circular No. 19/2014/TT-NHNN dated 11 August 2014 of the State Bank of Vietnam (“SBV”) providing guidance on foreꦛign currency controls applicable to fo𒀰reign direct investments into Vietnam;

(3)  Official Letter No. 12495/BTC-TCT dated 6 Seꦚptember 2014 of the MoF guiding the PIT treatment of Hypo෴thetical Tax, Hypothetical Housing Allowance;

(4)  Official Letter No. 3819/TCT-CS dated 6 September 2014 of the General Department
of Taxation (“GDT”) providing guidance on expense d♎eductibility fo🔴r payments amounting to VND20 million or more made via credit cards of individuals dispatched for overseas business trips;

(5)  Official Letter No. 3430/TCT-KK dated 21 August 2014 of the GDT, providing guidance on the decl🍷aration of sales invoices and decremental-adjusting invoices;

(6)  Official Letter No. 5732/CT-TTHT dated 21 July 2014 of Ho Chi Minh Tax Department (“HCMTD”) providing guidance on the tax treatment for payments ⭕of health insurance and accident insurance for employees.