Guidelines on late payment interest for tax debts

On August 12, 2016, the Ministry of Finance promulgated the Circular No. 130/2016/TT-BTC guiding the Government Decree No. 100/2016/ND-CP on the implementation of the Law on amendments to certain articles of the Law on value added tax, the Law on special excise tax and the Law on tax administration...

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...

Ordinary duties on imports applied for many products

On September 01, 2016, the Prime Minister issued the Decision No. 36/2016/QD-TTg dated September 01, 2016 of the Prime Minister on application of ordinary import duties according to Point c Clause 3 Article 5 of the Law on Export and import duties. Accordingly, ordinary import duty of 5% shall be...

Registration of civil status at overseas vietnamese consular offices

On June 30, 2016, the Ministry of Foreign Affairs and the Ministry of Justice issued Joint Circular No. 02/2016/TTLT- BNG-BTP guiding the registration and management of civil status at overseas Vietnamese diplomatic missions and consular offices. In accordance with this Joint Circular, the representative mission in the consular region where...

Development of infrastructure

On September 06, 2016, the Prime Minister issued the Decision No. 1734/QD-TTg on granting approval for project “Policies on synchronous development of infrastructure in the country, linking domestic infrastructure development with regional infrastructure networks”. At this project, the Prime Minister asked Ministries, Ministerial-level agencies and related agencies focus on the...

Time for granting a telecommunications service provision license is 15 days

This is the content of the Decree No. 81/2016/ND-CP dated July 01, 2016 of the Government amending and supplementing a number of articles of the Government’s Decree No. 25/2011/ND-CP dated April 06, 2011, detailing and guiding the implementation of a number of articles of the Law on Telecommunications. In particular,...

Validity of construction practice certificates

According to the Circular No. 24/2016/TT-BXD dated September 01, 2016 of the Ministry of Construction on amending a number of articles of the Circular regarding construction project management, person who has construction practice certificates issued before September 01, 2016 shall be entitled to use it until its expiry date. If...

New provision on land rental exemption and reduction

The Government issued Decree No. 135/2016/ND-CP  dated September 09, 2015 amending and supplementing a number of articles on collection of land rental and water surface rental, within that prescribed land rental exemption or reduction is not applied in the case of auction on land lease rights. Similarly, land use levy...

Conditions for drug business to a drug retailer

On July 01, 2016, the Government issued the Decree No. 102/2016/ND-CP dated July 01, 2016 of the Government on drug business requirements. In particular, the drug retailer other than an herbal ingredient retailer when the retailing place is fixed, isolated, airy, safe, away from sources of pollution and has a...

Encourage to provide for the voluntary supplemental retirement program

At the Decree No. 88/2016/ND-CP dated July 01, 201 of the Government on voluntary supplemental retirement program. The Government encourages developing voluntary supplemental retirement programs by means of incentive policies provided for in laws on taxation and investment results and payment rates made by retirement funds shall not be...