Determination of land use levy when changing the land use purpose
According to the Circular No. 76/2014/TT-BTC dated June 16, 2014 of the Ministry of Finance guiding a number of articles of the Government’s Decree No. 45/2014/ND-CP of May 15, 2014, providing the collection of land use levy, for households or individuals that are leased by the State non-agricultural land with one-off rental payment for the entire lease period.[...]
Pictures of patients are banned from medicine advertisements.
On November 14, 2013, the Government issued the Decree No. 181/2013/ND-CP on guiding the implementation of some Articles of the Law on Advertising, within that pictures of patients[...]
Notify students parents or guardians of their childs health periodically
At the Joint Circular No. 13/2016/TTLT-BYT-BGDDT dated May 12, 2016 on regulations on healthcare activities in schools, notify students’ parents or guardians of their child’s health at least once an academic year or where necessary. Medical staff shall status by the graduation as the in the higher level.
At the...
LEGAL CAPITAL LEVEL OF A CREDIT RATING AGENCY IS VND 15 BILLION
The legal capital level of a credit rating agency for its credit rating activities is VND fifteen (15) billion is the content prescribed at the Decree No. 88/2014/ND-CP dated September 26, 2014 of the Government on credit rating services. The legal capital level is exclusive of legal capital...
Guarantees for sale and hire-purchase of future-acquired houses
On June 25, 2015, the State Bank of Vietnam issued the Circular No. 07/2015/TT-NHNN stipulating the bank guarantee, within that guarantees for sale and hire-purchase of future-acquired houses is the most important contents.
In particular, when giving a bank guarantee to the owner of real estate projects developed for the...
Printing counterfeit invoices shall be imposed a fine of vnd 50 mil
In accordance with the regulations at the Circular No. 10/2014/TT-BTC guiding the administrative violations sanction on invoices, from March 02, 2013, organizations shall be imposed a fine of between 2,000,000 and 50,000,000 VND on acts of self-printing counterfeit invoices
PEOPLE PROCESSING HOUSE OR LAND USE RIGHT AT LEAST 183 DAYS IS EXEMPT FROM PIT WHEN TRANSFERRING REAL ESTATE
On June 15, 2015, the Ministry of Finance issued the Circular No. 92/2015/TT-BTC on guidelines for vat and personal income tax incurred by residents doing business, amendments to some articles on personal income tax of the Law No. 71/2014/QH13 on the amendments to tax Laws and the Government's Decree...
From april 01, exempt import taxes of many commodities from japan
On February 14, 2015, the Ministry of Finance issued the Circular No. 24/2015/TT-BTC promulgating Vietnam’s Special Preferential Import Tariff to implement the ASEAN-Japan Comprehensive Economic Partnership Agreement during 2015-2019.
Accordingly, applicable from April 1, 2015, through March 31, 2016, to apply the import tax rate of 0% for many commodities....
To supplement export tax rate of 5% for the charcoal
On May 20, 2016, the Ministry of Finance issued the Circular No. 73/2016/TT- BTC dated May 20, 2016 of the Ministry of Finance on amending export tax rates on sawdust briquettes in the Heading No. 44.02 in schedule of coal export tariff issued together with the Circular No.182/2015/TT-BTC dated...
Tax paid on invividual’s behalf is in deductible expenses
On June 22, 2015, the Ministry of Finance issued the Circular No. 96/2015/TT-BTC guiding the Enterprise Income Tax in the Decree No. 12/2015/ND-CP dated February 12, 2015 of the Government detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Tax Laws and amending...
