Guiding the Agreement on double taxation avoidance
On December 24, 2013, the Ministry of Finance issued the Circular No. 205/2013/TT-BTC guiding the implementation of the Agreement on double taxation avoidance and prevention of tax evasion to taxes and assets between Vietnam and other countries and territories taking effective in Vietnam[...]
Principles in which a treaty is concluded
On April 09, 2016, the National Assembly passed the Law No. 108/2016/QH13 on treaties, emphasizes that conclusion and operation of treaties must compliance with the Constitution of Socialist Republic of Vietnam; respect for and observance of national independence, sovereignty, integrity, prohibition of the use or threat of force, non-interference...
License charge for production or trading of chemicals is vnd 200.000
In accordance with the Circular No. 85/2015/TT-BTC dated June 03, 2015 of the Ministry of Finance providing for rates, collection, payment, management and use of charges and fees in chemical business any organization/individual applying for a license or a certificate relating to chemical business; any organization/individual applying for approval...
BELIEF ESTABLISHMENT MUST BE REGISTERED AT LEAST 30 DAYS BEFORE STARTING BELIEF ACTIVITIES
Takes effect on January 01, 2018, the Law on belief and religion No. 02/2016/QH14 passed by the National Assembly on November 18, 2016, emphasizes that the State shall respect and protect the right to freedom of belief and religion of everyone; shall guarantee that all religions are equal before...
Vietnam bank for social policies shall classify debts every year on december 31
On July 01, 2015, the Prime Minister signed the Decision No. 976/QD-TTg prescribing the regulations on classification of debt at Vietnam Bank for Social Policies (VBSP) and requires VBSP to have solutions and regularly collect information on its customers in order to assess their solvency, take appropriate measures to...
CHANGE THE LEVEL OF CASE-BASED REMUNERATION FOR LAWYERS PROVIDING LEGAL AID
From November 10, 2015, If legal aid is provided in the form of participation in legal proceedings, the remuneration level for the lawyer providing legal aid as required is equal to VND 500,000 for a working session or a fixed amount for a case of between 3 months’ basic...
Adjusting salaries and monthly incomes for which the social insurance premiums
The Circular No. 58/2015/TT-BLDTBXH issued by the Ministry of Labor, War Invalids and Social Affairs on December 29, 2015 guiding the adjustment rate of salaries and monthly incomes for which the social insurance premiums have been paid.
In accordance with this Circular, the monthly salaries for which social insurance premiums...
Lottery prizes are the lawful incomes of husband and wife in the marriage period
On December 31, 2014, the Government issued the Decree No. 126/2014/ND-CP detailing a number of articles and measures for implementation of the Law on Marriage and Family, within that, one of the important contents is the regulations on lawful incomes of husband and wife in the marriage period.
Accordingly, the...
Change the organizational structure of the ministry of home affairs
On June 16, 2014, the Government issued the Decree No. 58/2014/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Home Affairs replaces the Government’s Decree No. 61/2012/ND-CP of August 10, 2012, defining the functions, tasks, powers and organizational structure of the Ministry of Home Affairs[...]
Extra-small enterprises shall not bound to appoint the chief accountant
The Ministry of Finance issues the Circular No. 132/2018/TT-BTC on providing guidance on accounting regimes of extra-small enterprises.
Accounting regimes have some particular points as follow:
- For the design of the structure: Extra-small enterprises shall be charged with performing accounting duties without being bound to appoint the chief accountant;
- Extra-small...
