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...
GUIDELINES FOR PILOT FAMILY MEDICINE PRACTICES PURSUANT TO CIRCULAR NO. 21/2019/TT-BYT
Pursuant to Decree No. 109/2016/ND-CP on issuance of operating license for practitioner and operation license for medical examination and treatment facilities and Decree No. 155/2018/ND-CP on amendments to a number of provisions relating the business investment conditions under state management of the Ministry of Health: The family medicine facility...
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...
10 days before termination ATMS service providers must inform the locality state bank
On December 28, 2018, the State Bank of Vietnam issues the Circular No. 44/2018/TT-NHNN on amendments and supplements to certain articles of the Circular No. 36/2012/TT-NHNN dated December 28, 2012 of State Bank’s Governor prescribing installation, management, operation and maintenance of safety for operations of automated teller machines.
- Within...
Pricing measurement of rooftop solar power projects
The Prime Minister promulgates the Decision No. 02/2019/QD-TTg on amendments and supplements to certain articles of the Prime Minister’s Decision No. 11/2017/QD-TTg dated April 11, 2017 on mechanism for encouragement of development of solar power in Vietnam on January 08, 2019.
For rooftop solar power projects:
- Rooftop solar power projects...
Management of the balance of international payments of VIETNAM
In accordance with the Decree No. 16/2014/ND-CP dated March 03, 2014 of the Government On management of the balance of international payments of Vietnam, the Ministries of Planning and Investment; Finance; Industry and Trade[...]
FUNCTIONAL FOODS MUST HAVE THE SEPARATE AREA IN THE PHARMACY
On November 24, 2014, the Ministry of Health issued the Circular No. 43/2014/TT-BYT on prescribing the functional foods management including supplemented foods, health protection foods, medical foods and foods used for special dietary uses; not apply to nutritional formula for children.
At this Circular, the Ministry of Health requires...
Overtime payment on a public holiday is at least 300% of actual hourly wage
This is the content prescribed at the Circular No. 23/2015/TT-BLDTBXH dated June 23, 2015 of the Ministry of Labor, War Invalids and Social Affairs guiding a number of articles on wages of the Decree No. 05/2015/ND-CP dated January 12, 2015 of the Government guiding the implementation of a number...
Determining the presiding agency of a specific international investment dispute
On January 06, 2014, the State Bank of Vietnam issued the Circular No. 01/2014/TT-NHNN prescribing the delivery and receipt, preservation and transportation of cash, precious assets and valuable papers[...]
Prohibiting the advertising of milk for under-24 month infants
This is one of the contents regulated under the Decree No. 100/2014/ND-CP of the Government on the trading in and use of nutritious products for infants, feeding bottles and teats, replacing the Decree No. 21/2006/ND-CP dated February 27, 2006.
Specifically, the Government strictly prohibits the advertising of breast milk substitutes...
