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

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

(3)  Official Letter No. 12495/BTC-TCT 🍰dated 🤪6 September 2014 of the MoF guiding the PIT treatment of Hypothetical Tax, Hypothetical Housing Allowance;

(4)  Official Letter No. 3819/TCT-CS dated 6 September 2014 of the General Department
of Taxation (“GDT”) p🥃roviding guidance on expense deductibility for payments amounting to VND20 million or more mad🉐e 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 decla🐽ration of sales invo🎀ices and decremental-adjusting invoices;

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