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...
Charges for the appraisal for commercial pangasius is VND 100,000/export contract
This is the content prescribed at the Circular No. 46/2015/TT-BTC dated April 07, 2015 of the Ministry of Finance providing for the collection rates, regime of collection, remittance, management and use of charges for the appraisal for commercial pangasius.
According to this Circular’s contents, organizations, individuals when registering to export...
The support for stabilizing production upon land recovery by the state
On May 15, 2014, the Government issued the Decree No. 47/2014/ND-CP on compensation, support and resettlement upon land recovery by the State, within that the most important content is the support for stabilization of livelihood and production upon land recovery by the State[...]
Tax exemption for the government bond in the international market
On November 01, 2014, the Government issued the Resolution No. 78/NQ-CP on tax exemption for the Government bond in the international market in 2014.
At the Resolution, the Government decides to exempt the enterprise income tax and personnel income taxes for incomes from Government bond’s interest in the international market...
National single-window mechanism for inspection of quality of imported goods
On June 03, 2016, the Ministry of Finance and the Ministry of Science and Technology issued Joint Circular No. 77/2016/TTLT-BTC-BKHCN guiding the implementation of the national single-window mechanism with respect to procedures for State inspection of quality of goods imported into Vietnam under the management of the Ministry of...
Agriculture company suffers a loss for three consecutive years shall be dissolved
This is the content prescribed at the Decree No. 118/2014/ND-CP dated December 17, 2014 of the Government on restructuring, developing and improving the agriculture and forestry companies.
In particular. an agriculture company shall be dissolved if it suffers a loss for three consecutive years because of subjective reasons with cumulative...
THE NATIONAL TECHNICAL REGULATION ON FROZEN TRA FISH FILLETS
On March 21, 2017, the Ministry of Agriculture and Rural Development issued Circular No. 07/2017/TT-BNNPTNT introducing the national technical regulation on “fishery product - frozen Tra fish fillets”.
Within that, frozen Tra fish fillet refers to the boneless flesh which has been cut from a Tra fish body by cutting...
GUIDING THE ISSUANCE THE RECEIPT OF CHARGES AND FEES
On November 15, 2016, the Ministry of Finance issued Circular No. 303/2016/TT-BTC guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the State budget.
Accordingly, receipt issuance notices shall be made for receipts printed on orders placed by provincial-level Tax Departments...
From march 16, 2017, add more iodine to salt
On January 28, 2016, the Government issue the Decree No. 09/2016/ND-CP providing for food fortification with micronutrients, from March 16, 2017, to add more iodine to salt referred to in paragraph 1 (a) Article 6 hereof to prevent and control goitre, mental retardation and other iodine deficiency disorders.
Wheat flour...
PECUNIARY PENALTY TO VND 10 MILLION IMPOSED ON HOUSING LAND ENCROACHMENT AND APPROPRIATION
From December 25, 2014, pecuniary penalty ranging from VND 5,000,000 to VND 10,000,000, imposed on housing land encroachment and appropriation or pecuniary penalty ranging from VND 3,000,000 to VND 5,000,000, imposed on encroachment and appropriation violations in terms of the land parcel that is used for rice cultivation, specialized,...
