Guidelines for payment deducting of trade union fee
On November 21, 2013, the Government issued Decree No. 191/2013/ND-CP detailing on Trade- Union Finance[...]
LIMITATION ON CROSS-OWNERSHIP AMONG COMPANIES
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...
To 2020, number of domestically manufactured and assembled vehicles is 67%
With the viewpoints that the automobile industry is an industry that creates an important motive force for promoting industrialization and modernization and should be encouraged through stable[...]
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...
The Over-quota import duty rates of un-manufactured tobacco and tobacco refuse of burley is 80%
On June 23, 2014, the Ministry of Finance issued the Circular No. 80/2014/TT-BTC amending and supplementing the Ministry of Finance’s Circular No. 111/2012/TT-BTC of July 4, 2012[...]
The Vietnam Investment Law 2005
The Investment Law, which was passed on November 29, 2005, by the XIth National Assembly of the Socialist Republic of Vietnam at its 8th session.
From april 01, exempt import taxes of many commodities from japan
On February 14, 2015, the Ministry of Finance issued the Circular No. 24/2015/TT-BTC promulgating Vietnam’s Special Preferential Import Tariff to implement the ASEAN-Japan Comprehensive Economic Partnership Agreement during 2015-2019.
Accordingly, applicable from April 1, 2015, through March 31, 2016, to apply the import tax rate of 0% for many commodities....
Lottery prizes are the lawful incomes of husband and wife in the marriage period
On December 31, 2014, the Government issued the Decree No. 126/2014/ND-CP detailing a number of articles and measures for implementation of the Law on Marriage and Family, within that, one of the important contents is the regulations on lawful incomes of husband and wife in the marriage period.
Accordingly, the...
From july, 2015, Enterprises may decide on the appearance, quantity of seal
From July 01, 2015, enterprises may decide on the appearance, quantity and content of seal and before using a seal, an enterprise shall notify the seal specimen to the business registration agency for publicly posting on the national enterprise registration portal. These are significant contents as prescribed under the...
In 2020, GDP per capita is approximately 3,200 – 3,500 USD
The Resolution No. 142/2016/QH13 on 5-year socio- economic development plan from 2016-2020 passed by the National Assembly on April 12, 2016, Stabilize the macro- economy and boost the growth of national economy; restructure the economy, improve productivity and competitiveness. Foster national cultures, democracy, social justice, social welfare and security…
The...
