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...
Maximun commission for insurance contracts of guarantee insurance is 10%
This is the content prescribed at the Circular No. 194/2014/TT-BTC dated December 17, 2014 of the Ministry of Finance on amending and supplementing a number of articles of the Circular No. 124/2012/TT-BTC dated July 30, 2012 of the Ministry of Finance guiding the implementation of a number of articles...
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...
Guidance for appraisal of non-project aid
On January 09, 2014, the Ministry of Planning and Investment issued the Circular No. 01/2014/TT-BKHDT Guiding a number of articles of the Government’s Decree No. 38/2013/ND-CP of April 23, 2013, on management and use of official development assistance (ODA) and concessional loans of donors. [...]
CONDITIONS ON TRAINING AT THE MASTER LEVEL
On April 04,2017, the Ministry of Education and Training issued the Circular No. 09/2017/TT-BGDDT on prescribing requirements, processes and procedures for opening of academic disciplines or majors, suspension or cancellation of enrolment, revocation of decision on opening of disciplines or majors at the master’s or doctoral level.
This Circular points...
Regulations on project appraisal and approval and design and estimate of works construction
On June 30, 3016, the Ministry of Construction issued the Circular No. 18/2016/TT-BXD detailing and guiding some contents on project appraisal and approval and design and estimate of works construction.
In accordance with this Circular, project submission and appraisal, design and estimate of works construction in accordance with authority to...
Allowed to change the land use purpose from agricultural land to residential land for resettlement
The Ministry of Natural Resources and Environment has just issued the Circular No. 37/2014/TT-BTNMT dated June 30, 2014 detailing compensation, support and resettlement upon land recovery by the State.[...]
The maximum time limit extension for tax payment is 02 years
Many new contents on enterprise income taxes, personal income tax or VAT tax are prescribed by the Government at the Decree No. 91/2014/ND-CP dated October 01, 2014 amending, supplementing a number of Articles under the Decree regulating on Tax.[...]
Regulations on building construction price
This is one of the contents prescribed at the Circular No. 06/2016/TT-BXD dated March 10, 2016 of the Ministry of Construction guiding the determination and management of construction investment costs.
In accordance with this Circular, the construction works price includes the detailed construction unit price of works and the general...
Inland waterway transportation must have automatic dentification system equipment
This is one of the conditions for passenger transportation business along fixed routes in accordance with the Circular No. 110/2014/ND-CP issued by the Government on conditions for inland waterway transportation business.
In particular, beside the condition that vessels are fitted with Automatic Identification System (AIS) equipment when operating along routes...
