Principles of managing and using fees and charges
On August 23, 2016, the Government promulgates the Decree No. 120/2016/ND-CP on detailing and guiding the implementation of a number of Articles of the Law on Fees and Charges. Under this Decree, fees from public services provided by state agencies shall be paid to state budget, except for cases...
Business households employ more than 10 regular employees have a fine to vnd 5 million
This is one of the important content sprescribed at the Decree No. 50/2, 2016 of the Government on penalties for administrative violations against regulations on planning and investment, takes effect on July 15, 2016.
In particular, from July 15, 2016, business households employ more than 10 regular...
Regulations on Labor Recruitment
On January 16, 2014, the Government promulgated the Decree No. No. 03/ND-CP dated January 16, 2014 detailing the implementation of a number of Articles of the Labor Code regarding employment. Under this Decree, the employer is entitled to employ Vietnamese labor directly or via employment services or outsourcing service providers to...
Have right to choose the location of tax payment for export and import goods
The taxpayers directly pay taxes at the State Treasury or at the credit institution is the new content prescribed at the Circular No. 126/2014/TT-BTC dated August 28, 2014 of the Ministry of Finance [...]
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...
DISCLOSURE OF THE STATE FINANCIAL REPORTS IS COMPULSORY
On March 14, 2017, the Government issued the Decree No. 25/2017/ND-CP on state financial reports prescribing that national and provincial state financial reports shall be made according to the annual accounting period starting on January 1 and ending on December 31 of the calendar year.
Units tasked to compile state...
EMPLOYEE POLICIES IN THE CONTEXT OF TRANSFORMATION OF PUBLIC SERVICE ESTABLISHMENTS
On October 25, 2016, the Ministry of Labor, War Invalids and Social Affairs issued the Circular No. 35/2016/TT-BLDTBXH providing guidance on implementation of employee policies in the context of transformation of public service establishments into Joint-Stock Companies under the Prime Minister’s Decision No. 22/2015/QD-TTg dated June 22, 2015.
Employees that...
CHANGING CONDITIONS ON DOCTORAL ENROLMENT AND TRAINING
This is one of the important content prescribed at the Regulations on Doctoral Enrolment and Training issued on April 04, 2017 at the Circular No. 08/2017/TT-BGDDT.
In particular, from May 18, 2017, in order to be eligible for enrolling in doctoral degree programs, a doctoral student must meet the following...
Guidance on remunerations for managerial personnel in deposit insurance of Vietnam
On October 25, 2016, the Ministry of Labor, War Invalids and Social Affairs issued the Circular No. 32/2016/TT-BLDTBXH guiding the management of employees and remunerations in deposit insurance of Vietnam. O
Within that, the adjustment and promotion of managerial personnel’s pay grade upon the re-ranking of Deposit Insurance of Vietnam...
THE WITHDRAWAL PLAN OF DEPOSITS MUST BE SENT BEFORE THREE MONTHS
On January 24, 2017, the Ministry of Finance issued the Circular No. 08/2017/TT-BTC dated January 24, 2017 of the Ministry of Finance guiding the management and use of environmental remediation deposits paid by mining organizations, promulgates the deposit payer shall send withdrawal plan of deposits to the deposit receiver...

















