Unistars would like to submit to our valued clients the legal newsletter of December 2015 summarizing several tax laws, accounting and employment rules as follows:
	CONTENT
	I.         TAX LAW 
	1.         VAT declaration and refund for investment project 
	            Official letter 5083/TCT-KK dated 01 December 2015 of GDT
	2.         Tax declaration, submission for project transfer 
	            Official letter 5210/TCT-CS dated 18 December 2015 of GDT
	3.         Guidance on PIT for telephone charge 
	            Official letter 5274/TCT-TNCN dated 09 December 2015 of GDT
	4.         VAT for trade discount 
	            Official letter 5408/TCT-CS dated 16 December 2015 of GDT
	5.         Profit transfer to foreign country 
	            Official letter 5413/TCT-CS dated 16 December 2015 of GDT
	6.         Deductible expense for tuition fee for children Vietnam employees 
	            Official letter 5452/TCT-CS dated 18 December 2015 of GDT
	7.         Guidance on PIT for income after foreigners come back to their country 
	            Official letter 77087/CT-HTr dated 07 December 2015 of Ha Noi Tax Department