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.
STATE ENTERPRISES NOT ALLOWED IN REAL ESTATES AND SECURITY
This content prescribed at the Decree No. 91/2015/ND-CP of the Government on October on investment of state capital in enterprises and management and use of capital and assets at enterprises, takes effect on December 01, 2015.
In particular, state enterprises may use assets and capital under their management and use...
CHANGE THE LEVEL OF CASE-BASED REMUNERATION FOR LAWYERS PROVIDING LEGAL AID
From November 10, 2015, If legal aid is provided in the form of participation in legal proceedings, the remuneration level for the lawyer providing legal aid as required is equal to VND 500,000 for a working session or a fixed amount for a case of between 3 months’ basic...
Guides on declaration of value-added tax and incentives for projects manufacturing supporting industry products
On February 05, 2016, the Ministry of Finance issued the Circular No. 21/2016/TT-BTC guiding on declaration of value added tax and priorities of enterprise income tax as stipulated under the Decree No. 111/2015/ND-CP dated November 03, 2015 on development of supporting industries.
Accordingly, for tax payers being organizations manufacturing supporting...
Exempt the license for explosive precursors is smaller than 05 kg per year for testing
This is the content prescribed at the Decree No. 76/2014/ND-CP dated July 29, 2014 of the Government guiding the Ordinance on management and use of weapons, explosive materials, and combat gear and takes effect on September 15, 2014.[...]
Securities business is allowed to indirectly invest offshore up to 30% ownership
According to Circular No. 105/2016/TT-BTC dated June 29, 2016 of the Ministry of Finance guiding offshore indirect investment activities of securities businesses, funds investing in securities, securities investment companies, insurance businesses, only securities businesses licensed to undertake securities dealing are allowed to invest or undertake offshore indirect investment with...
New regulations on maximum prices of dairy
At the Decision No. 1079/QD-BTC dated May 20, 2014 of the Ministry of Finance on measure application to stabilize the prices of dairy products for infants under 6, the Ministry of Finance provides detailed regulations on maximum price applied for 25 dairy products for [...]
EXEMPTING THE IMPORT TAX FOR 5 YEARS FOR MEDICAL EQUIPMENTS
This is the content prescribed at the Decision No. 54/2014/QD-TTg dated September 19, 2014 of the Prime Minister on import duty exemption for components imported to produce or assemble medical equipment prioritized for research and manufacture.
In particular, the Prime Minister agrees to exempt from import tax for components imported...
PREFERENTIAL TREATMENT IN EDUCATION FOR CHILDREN OF PEOPLE DEVOTE TO THE REVOLUTION
On September 28, 2015, the Ministry of Labor, War Invalids and Social Affairs issued the Circular No. 36/2015/TT-BLDTBXH guiding the application and procedures for preferential treatment in education for people devote to the revolution and their children, including, any children of people meritorious to the revolution who is studying...
REFINANCING LOANS ON THE BASIS OF SPECIAL BONDS OF VAMC
The Circular No. 18/2015/TT-NHNN dated October 22, 2015 of the State Bank of Vietnam regulating on refinancing loans on the basis of special bonds of Asset Management Company for Vietnamese Credit Institutions (VAMC) with a view to supporting the operating capital of credit institutions in the process of handling...
