Increase the average electricity selling price used as taxable price of natural water resources from march 16
This is the important content prescribed at the Decision No. 567/QD-BTC dated March 26, 2015 of the Ministry of Finance announcing the average electricity selling price used as taxable price of natural water resources used for hydropower generation.
In particular, from March 16, 2015, the average electricity selling price used...
Suspend the penalties for vehicle achieving the rate of below 10%
On July 08, 2014, the Government issued the Resolution No. 47/NQ-CP on the Government’s Regular Meeting – June 2014, approved that till December 31[...]
Circuar 212/2014/TT-BTC of Ministry of Finance on 31/12/2014 relating to guidance on accounting regarding taxes and other revenues for export and import goods
This circular stipulates accounting vouchers, accounts, ledger, reports (financial reporting, management accounting reports) and work-related accounting and tax professional other revenues from exports, imports applied to the objects defined in Article 2 of the Circular.
POLICIES ON SUPPORT FOR BASIC TRAINING COURSES AND SHORT-TERM TRAINING COURSES
On September 28, 2015, the Prime Minister signed the Decision No. 46/2015/QD-TTg prescribed the policies for support for basic training courses and training courses shorter than 03 months (hereinafter referred to as short-term courses), including: subsidies on training costs; allowance for living costs, and organization of implementation of policies...
Electronic data messages are considered the identification of evidences
In accordance with the Law on Administrative Procedures No. 93/2015/QH13 passed by the National Assembly on November 25, 2015, beside original exhibits, Notarized or authenticated documents, testimonies of involved parties or witnesses…From July 01, 2016, electronic data messages expressed in the form of exchange of e-data, e-documents, emails,...
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...
PEOPLE PROCESSING HOUSE OR LAND USE RIGHT AT LEAST 183 DAYS IS EXEMPT FROM PIT WHEN TRANSFERRING REAL ESTATE
On June 15, 2015, the Ministry of Finance issued the Circular No. 92/2015/TT-BTC on guidelines for vat and personal income tax incurred by residents doing business, amendments to some articles on personal income tax of the Law No. 71/2014/QH13 on the amendments to tax Laws and the Government's Decree...
To exempt from customs declaration for postal articles in diplomatic and consular bags
On April 14, 2015, the Ministry of Finance issued the Circular No. 49/2015/TT-BTC dated April 14, 2015 o providing customs procedures for mails and parcels and bales of imports and exports sent via postal services provided by designated enterprises.
In accordance with this Circular, imported and exported mails sent via...
MANY CASES OF EXEMPTION FROM SEVERANCE TAX
On October 02, 2015, the Ministry of Finance issued the Circular No. 152/2015/TT-BTC guiding the severance tax, and the taxable items are metallic minerals; non-metallic minerals; products of natural forests; natural aquatic organisms, including marine animals and plants; natural water; natural bird’s nests other than those collected from construction...
Only pay outstanding debts in capital construction arising before 2015
On June 18, 2014, the National Assembly passed the Law No. 49/2014/QH13 on Public Investment and decides to only pay outstanding debts in capital construction arising before January 01, 2015[...]
