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...
MAXIMUM CHARGE RATES FOR MOTORCYCLES IS VND 150.000/YEAR
In accordance with the Circular No. 133/2014/TT-BTC dated September 11, 2014 of the Ministry of Finance guiding the collection, payment, management and use
of road user charges for vehicles, from November 01, 2014, Under this Circular, the charge rate for bus is VND 180,000/month/bus, similarly cars for carrying people, with...
The charge for commercial pangasius’s appraisal is 100,000 VND/01 exporting 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.
In accordance with the regulations in this Circular, Organizations, individuals when...
enterprise may make deductions for 10% of the income setting up its science and technology development fund
In accordance with the Decree No. 95/2014/ND-CP dated October 17, 2014 of the Government On investment in, and the financial mechanism applicable to, scientific and technological activities. A state enterprise shall annually deduct between 3% and 10% of the income liable to enterprise income tax to set up its...
Conditions for manufacture of cosmetic products
On July 01, 2016, the Government issued the Decree No. 93/2016/ND-CP providing for conditions for manufacture of cosmetic products, within that, the manufacture of cosmetic products must have a cosmetic manufacturer must be established under the law; and have obtained a Certificate of eligibility for cosmetic manufacturing.
A cosmetic manufacturer...
Reducing the average poverty rate by 1.5%/year
This is one of the economic – social objectives directed by the Prime Minister at the Directive No. 22/CT-TTg on the elaboration of the 05 year socio-economic development plan from 2016 to 2020[...]
Conditions to apply VAT rate of 0% to exported goods and services
On December 18, 2013, the Government issued Decree No. 209/2013/ND-CP on detailing and guiding implementation of several articles of Law on Value-Added Tax on exported goods and services (Including: Works built and installed abroad; spare parts for repair, maintenance of means, machinery, equipment for foreign parties…) which will enjoy...
Notarization of economic contracts the maximum fee shall be VND 70 million/case
The Circular No. 257/2016/TT-BTC issued by the Ministry of Finance on November 11, 2016 on regulations on notarial and authentication service fees, fees for verification of eligibility for practicing as a notary, fees for verification of eligibility for operating private notary office, charges for processing of applications for notary...
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...
Publishing the information on construction capabilities of organizations and individuals
On August 25, 2014, the Ministry of Construction issued the Circular No. 11/2014/TT-BXD publishing the information on construction capabilities of organizations and individuals in construction.[...]
