SUPPLEMENT THE SUBJECTS NOT SUBJECTED TO VALUE-ADDED TAX DECLARATION AND ASSESSMENT
On November 24, 2015, the Ministry of Finance issued the Circular No. 193/2015/TT-BTC dated November 24, 2015 of the Ministry of Finance amending and supplementing the Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of the Law on Value-Added Tax and the...
Encourage to strengthen the investment in the cultural creativity
This is one of tasks and solution prescribed at the Decision No. 1755/QD-TTg dated September 08, 2016 of the Prime Minister on approving the development strategy of Vietnamese cultural industry by 2020 and with a vision to 2030.
Accordingly, with the general objectives on the development of Vietnamese cultural industries;...
Organizations performing motor vehicle inspection services not be allowed to be involved in auto transport services
On July 01, 2016, the Government issued the Decree No. 63/2016/ND-CP on requirements for motor vehicle inspection service business (automobiles, trailers, semi-trailers hauled by automobiles and similar vehicles).
Organizations that are granted inspection condition certificates shall be eligible for performing motor vehicle inspection services. Organizations performing motor vehicle inspection services...
To fine to vnd 100 million if non-public offering of stocks failing to apply for securities
This is one of the important contents prescribed at the Decree No. 145/2016/ND-CP dated November 01, 2016 of the Government on amending the Government’s Decree No. 108/2013/ND-CP dated September 23, 2013 on penalties for administrative violations against regulations on securities and securities market.
In particular, from December 15, 2016, any...
CASES ON APPRAISAL OF THE RESERVE PRICE OF NONPERFORMING LOANS
On May 16, 2017, the Government issued the Decree No. 61/2017/ND-CP stipulating on appraisal of the reserve price of nonperforming loans, collateral of nonperforming loans and establishment of the Council for auction of nonperforming loans, collateral of nonperforming loans for high value nonperforming loans, collateral of nonperforming loans.
Accordingly, cases...
Taxable price of natural water used for hydroelectricity generation
On October 28,2016, the Ministry of Finance issued the Circular No. 174/2016/TT-BTC on amending and supplementing point a Clause 4 Article 6 of Circular No. 152/2015/TT-BTC dated October 02, 2015 by the Ministry of Finance providing guidance on resource royalty.
Accordingly, from December 12, 2016, taxable price of natural water...
By the end of 2015, reduce non-performing loans to below 3 %
The National Assembly just approved the Resolution No. 86/2014/QH13 dated November 28, 2014 on further increasing the effectiveness of the economic restructuring in public investment, state enterprises and banking system, arranging and restructuring weak credit institutions, continuing implementing measures to reduce non-performing loans to below 3 percent of the...
The application of the Advanced Pricing Agreement (APA) mechanisms in tax administration for enterprises that have associated transactions
On June 18, 2021, The Ministry of Finance issued Circular No 45/2021/TT-BTC guiding the application of the Advanced Pricing Agreement (APA) mechanisms in tax administration for enterprises that have associated transactions.
Accordingly, the regulations of APA proposing transactions as follows:
- APA proposing transactions are associated transactions specified in Clause 2, Article 1 Decree No 132/2020/ND-CP.
Currently, APA transactions are...
Health quarantine process for persons on entry or exit
On December 05, 2014, the Ministry of Health issued the Circular No. 46/2014/TT-BYT guiding the health quarantine process, of which it stipulates health quarantine process for persons on entry or exit or in transit at road and railway border gates, at international airports and at waterway border gates.
Under this...
Support VND 1 Billion/Person/Month for employees covered by unemployment insurance
This is the content prescribed at the Decision No. 77/2014/QD-TTg dated December 24, 014 of the Prime Minister providing levels of vocational training support for employees covered by unemployment insurance.
In particular, from January 01, 2015, the maximum level of vocational training support for employees covered by unemployment insurance...
