关键词：Ring
Circular 78 takes effect on 1 July 2022 and further encourages taxpayers in Vietnam to implement electronic invoices before the effective date, offering a comprehensive guide and timeline for the implementation. In this article, we delve into the guidance
The Vietnamese Government issued Decision 28/2021/QĐ-TTg (“Decision 28”) on 1 October 2021 to support employees and employers in Vietnam facing difficulties due to COVID-19, with financial aid and reductions in contributions for the Unemployment Insurance
On September 9, 2021, the Vietnamese Government issued Decision No. 105/NQ-CP (Resolution 105) going into effect on the same date covering support policies and actions dedicated to enterprises and business households affected by Covid-19 pandemic.
Under significant lockdown measures implemented by the authorities in Ho Chi Minh City, many businesses and individuals are experiencing substantial delays in being able to summit and lodge tax declarations with the relevant institutions. With the release
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
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
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
COVID-19 is forcing businesses around the world to work from home. Vietnam Briefing explains how enterprises can manage this efficiently and securely.
Foreign Direct Investment represents one of the main drivers for growth in Vietnam, and contributes to making the country the fastest growing in Southeast Asia. Foreign Investors, as they expand into Vietnam, need to be aware of the hidden risks and “smal
The General Department of Taxation and the Ho Chi Minh City Department of Taxation have recently issued alerts highlighting common infringements that they have identified when undertaking reviews of enterprises in Vietnam. The findings are focussed on a n
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.
Individuals who have spent time in Vietnam appreciate that sending money into Vietnam is relatively easy (although, caution must be taken to ensure that inflows are correctly documented, otherwise those inflows may be taxed as revenue/income), but getting
