Enterprises

According to Decree No. 80/2021/ND-CP of the Government (“Decree 80”), small and medium enterprises are identified under the following criteria: Section Business form Criteria Average number of employees participating in social insurance per year Total annual revenue Total annual capital Agriculture,…

Since March 1, 2022, the Law No. 03/2022/QH15 amending and supplementing a number of articles of the Law on Public Investment, the Law on Investment in the form of public-private partnership, the Law on Investment, the Law on Housing, the Law on Bidding, the Law on Electricity, the Law on Enterprises,…

Under Decree No. 123/2020/ND-CP dated October 19, 2020, businesses and economic organizations can only use paper invoices until the end of 30/06/2022. Since 01/07/2022, businesses and economic organizations will have to switch to using electronic invoices and the application will comply with the provisions…

Due to the detrimental impact of the Covid-19 epidemic on the entire economy, on May 28, 2022, the Government has issued Decree 34/2022/ND-CP (“Decree 34”) regulating the extension of the payment period of value-added tax (“VAT”), corporate income tax (“CIT”), personal income tax (“PIT”) and land rental…

On March 23, 2022, the National Assembly Standing Committee (“UBTVQH”) has approved Resolution No. 17/2022/UBTVQH15 (“Resolution 17”) stipulating annual and monthly overtime hours ensuring Covid-19 prevention and control, socio-economic recovery and development Acknowledging that this issue is showered…