To exempt the enterprise income tax for the government bond in the international market
On November 01, 2014, the Government issued the Resolution No. 78/NQ-CP on tax exemption for the Government bond in the international market in 2014.[...]
Prohibiting the advertising of milk for under-24 month infants
This is one of the contents regulated under the Decree No. 100/2014/ND-CP of the Government on the trading in and use of nutritious products for infants, feeding bottles and teats, replacing the Decree No. 21/2006/ND-CP dated February 27, 2006.
Specifically, the Government strictly prohibits the advertising of breast milk substitutes...
Advice on marriage registration procedure in Vietnam
Question: I am guy who is a USA national and lives in New York, has decided to get married to my Vietnamese girlfriend whom he met in Vietnam. She currently lives and works in Hai Duong city. If we decide to get married in Vietnam, would you be able...
Guidance for preparing interim financial statements
On May 18, 2015, the Ministry of Finance issued the Circular No. 75/2015/TT-BTC amending the Article 128 of the Circular No. 200/2014/TT-BTC dated December 22, 2014 guiding the accounting policies for enterprises.
In accordance with this Circular’s regulation, every enterprise which is required to prepare interim financial statements (quarterly...
Import conditions of automobiles and motorcycles for repatriated overseas Vietnamese citizens
On February 12, 2014, the Ministry of Finance issued the Circular No. 20/2014/TT-BTC prescribing the import of automobiles and motorcycles as personal effects of overseas Vietnamese who are permitted to register permanent residence in Vietnam[...]
Decree No. 05/2015/ND-CP dated January 12, 2015 of the Government guiding the implementation of a number of the Labor Code’s contents
Decree No. 05/2015/ND-CP dated January 12, 2015 of the Government guiding the implementation of a number of the Labor Code’s contents, the employer must pay salary directly, fully and on time for employees.
In special cases due to natural disaster, fire or force majeure reasons, the employer may pay salary...
To supplement export tax rate of 5% for the charcoal
On May 20, 2016, the Ministry of Finance issued the Circular No. 73/2016/TT- BTC dated May 20, 2016 of the Ministry of Finance on amending export tax rates on sawdust briquettes in the Heading No. 44.02 in schedule of coal export tariff issued together with the Circular No.182/2015/TT-BTC dated...
Activities of representative office of foreign Educational Institute in Vietnam
Under Vietnam Law, a Foreign Educational Institute having been operating in Foreign Country for at least 5 years upward, being recognized by competent authority in Foreign Country for its quality can setup a Representative Office in Vietnam. [...]
Import conditions of automobiles and motorcycle for repatriated overseas Vietnamese citizens
On February 12, 2014, the Ministry of Finance issued the Circular No. 20/2014/TT-BTC prescribing the import of automobiles and motorcycles as personal effects of overseas Vietnamese who are permitted to register permanent residence in Vietnam.
Within that, the most important contents are the import of automobiles and motorcycles as personal effects of overseas Vietnamese who are Overseas Vietnamese citizens [...]
Viettel group has dominant position on land mobile information services
On June 15, 2015, the Ministry of Information and Communications issued the Circular No. 15/2015/TT-BTTTT amending a number of articles of the Circular No. 18/2012/TT-BTTTT dated November 15, 2012 of the Ministry of Information and Communications on list of telecommunications enterprises, group of telecommunications enterprises with dominant position on...
