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On 27 October 2021, the Government issued Decree 92/2021/ND-CP providing detailed regulations on implementation of Resolution 406/NQ-UBTVQH15 dated 19 October 2021, regarding several measures to support enterprises and people suffering COVID-19 impacts. T
Decree No. 57/2021/ND-CP issued on 4th of June 2021 took immediate effect and supplements Article 20, point 2, of Decree No. 218/2013/ND-CP and covers favourable CIT provisions applied to supporting industry projects, under certain conditions.
On 26 March 2021, the Government issued Decree 31/2021/ND-CP (“Decree 31”) providing Guidance on enforcement of Law on Investment 2020 (“LOI”) and in replacement of the previous Decree 118/2015/ND-CP (“Decree 118”). Decree 31 covers a series of significan
On 19 April 2021, the Vietnam Government issued Decree 52/2021/ND-CP providing extensions of deadlines for the payment of Value Added Tax (VAT), Corporate Income Tax (CIT), Personal Income Tax (PIT) and Government Land Rent in 2021. This Decree, which too
Following the issuance of the new Law on Enterprise 2020 by the Government, which took effective on 1 January 2021, the Ministry of Planning and Investment released Decree 1/2021/ND-CP covering enterprises registration on 4 January 2021 (“Decree 1”). The
Vietnam introduced Decree 126 on guiding the implementation on the Law on Tax Administration. The Decree takes effect on December 5, 2020
Decree 152/2020/ND-CP (“Decree 152”) was recently released by the Vietnamese Government, coming into effect from 15 February 2021, and covers foreign individuals working in Vietnam, along with Vietnamese employed by certain foreign employers. This Decree
The Vietnamese Government has issued Decree 145 (“145/2020/ND-CP”) providing extensive detail and guidelines for the implementation of the Labour Code 2019, including working conditions and professional relations, and which takes effect from 1 February 20
Decree 125 details penalties for violations in tax and invoicing. Investors should understand the violations before December 5 to ensure compliance
The Vietnamese Government released Decree 126/2020/ND-CP (“Decree 126”) on 19 October 2020, to implement elements of the Law on Tax Administration 2019. The Decree is a comprehensive document, spanning 266 pages (including appendices), a covering broad ra
Decree 123/2020/ND-CP (“Decree 123” or “the Decree”) was issued by the Vietnamese Government on 19 October 2020, providing guidance in relation to invoices and vouchers, including the issuance of e-invoices.
On 24 June 2020, the Vietnamese government released Decree 68/2020/NĐ-CP (“Decree 68”), which amended Decree 20/2017/ND-CP (“Decree 20”) regarding tax administration for enterprises with related-party transactions and the relaxing of interest
Vietnam's National Assembly approved the increase in personal income tax deductions for individuals and dependents for 2020.
Vietnam Briefing highlights Decree 41 and procedures on how to implement the extension on tax and land rental fee payments for those affected by COVID-19.
On 8 April 2020, the Vietnam Government issued Decree 41/2020/ND-CP deferring certain payments for Value Added Tax (VAT), Corporate Income Tax (CIT), Personal Income Tax (PIT) and Government Land Rent for selected taxpayers, to support businesses in Vietn
Vietnam introduced Decree 28 and increased fines related to labor administration violations. We highlight the main fines from the exhaustive list.
Vietnam will increase minimum wage levels by 5.7 percent from January 1, 2020. Vietnam Briefing highlights the key changes.
The Vietnam Government released its Decree covering E-invoices in Vietnam on 12 September 2018. Decree 119/2018/ND-CP (“Decree 119”) on Regulations for Electronic Invoices when Selling Goods or Providing Services, sets out instructions which compel enterp
On 12 March 2018, the Vietnam Government issued Decree 41/2018/ND-CP concerning penalties for Accounting Administration Infringements. The new Decree is effective from 1 May 2018, and replaces Decree 105/2013/ND-CP.
The use of Credit Cards in Vietnam to pay company expenses has been an area of confusion and frustration until recently. Be it using personal cards for company expenses, or arranging company sponsored credit cards for the right individuals, the interpreta
