On July 12, 2022, the General Department of Taxation issued Official Letter No. 2455/TCT-DNNCN (“Official Letter 2455”) guiding the settlement of problems in the implementation and operation of electronic invoices from 1, 2022. Official Letter 2455 has a number of contents that businesses need to pay…
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mo.07CONTINUE TO USE PAPER OR ELECTRONIC RECEIPTS ACCORDING TO CIRCULAR 32/2011/TT-BTC UNTIL HAVING NEW INSTRUCTION FROM THE GENERAL DEPARTMENT OF TAXATION
22-07-2022 453 0
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mo.07SUPPLEMENTATION OF CONDITIONS WHEN BUSINESSES OPERATING IN PRIZE-WINNING ELECTRONIC GAMES FOR FOREIGNERS WANT TO BUY MORE FOREIGN CURRENCIES
22-07-2022 402 0On July 12, 2022, the State Bank of Vietnam (“SBV”) issued Circular 09/2022/TT-NHNN (“Circular 09”) guiding foreign exchange management for prize-winning electronic games for foreigners. This Circular contains a number of amendments and supplementations related to the activities and responsibilities…
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mo.07EITHER REFUNDING LOANS OR OFFSET LOANS ARE NOT ENJOYED INTEREST SUBSIDIES UNDER DECREE 31/2022/ND-CP
15-07-2022 625 0Recently, the Government has issued Decree No. 31/2022/ND-CP (“Decree 31”) on interest rate subsidies from the state budget for loans of enterprises, cooperatives and business households. On the same day, the Governor of the State Bank also issued Circular No. 03/2022/TT-NHNN (“Circular 03”) to commercial…
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mo.07FROM 07/01/2022, CONSTRUCTION CONTRACTORS MUST BUY COMPULSORY CIVIL LIABILITY INSURANCE FOR THIRD PARTIES
15-07-2022 567 0Previously, contractors were encouraged by law to purchase third-party civil liability insurance. However, from July 1, 2022, when Decree No. 20/2022/ND-CP dated March 10, 2022 of (hereinafter referred to as “Decree 20”) revising a number of articles of Decree 119/2015/ND-CP (“Decree 119”) comes into…
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mo.07TAXPAYERS MUST SUBMIT THE APPLICATION FOR PAYMENT EXTENSION OF TAX AND LAND RENTAL IN 2022 BEFORE 30/09/2022
01-07-2022 573 0On June 23, 2022, the General Department of Taxation issued Official Letter No. 2194/TCT-KK 2022 (“Official Letter 2194”) on organizing the implementation of the contents specified in Decree No. 34/2022/ND-CP extending the payment deadline of value added tax, corporate income tax, personal income tax…
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mo.06SUPPLEMENTATION OF CHARGES FOR THE ISSUANCE OF ARCHITECTURAL PRACTICE CERTIFICATES AT VND 300 THOUSAND/CERTIFICATION FROM 08/08/2022
30-06-2022 458 0On 24/06/2022, the Ministry of Finance issued Circular No. 38/2022/TT-BTC (“Circular 38”) stipulating the amount, collection and payment regime of charges for issuing construction licenses and architectural practice certificates. Circular 38 shall officially take effect from August 8, 2022 and shall…
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mo.06THE POLICY FOR SUPPORTING THE PREMIUMS OF OCCUPATIONAL ACCIDENT AND DISEASE INSURANCE WILL EXPIRE FROM 07/01/2022
30-06-2022 435 0On July 7, 2021, the Prime Minister issued Decision No. 23/2021/QD-TTg (“Decision 23”) regulating the implementation of a number of policies to support employees and employers being in difficulty due to the Covid-19 pandemic. Pursuant to Decision 23, the State will support enterprises with a insurance…
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mo.06On June 12, 2022, the Government issued Decree No. 38/2022/ND-CP (“Decree 38”) stipulating the minimum wage for employees working under employment contracts. Decree 38 officially took effect from 01/07/2022, replacing Decree 90/2019/ND-CP. In addition to increasing the regional minimum wage, Decree…
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mo.06On June 16, 2020, the State Bank of Vietnam issued Circular No. 04/2022/TT-NHNN (“Circular 04”) stipulating the application of interest rates on premature withdrawal of deposits from credit institutions and foreign bank branches. This Circular shall come into force as of August 1, 2022 and shall replace…
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mo.06On June 20, 2022, the Government issued Decree No. 41/2022/ND-CP (“Decree 41”) amending and supplementing a number of articles of Decree No. 123/2020/ND-CP dated 19 October 10, 2020 of the Government stipulating invoices and documents and Decree No. 15/2022/ND-CP dated January 28, 2022 of the Government…
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mo.06PERMIT THE PRIVATE ECONOMY TO PARTICIPATE IN CONSTRUCTION AND OPERATION OF ELECTRIC NETWORK
17-06-2022 518 0Recently, the National Assembly has adopted 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…
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mo.06Recently, the National Assembly has adopted 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…
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mo.06THE EXTENSION OF THE PAYMENT PERIOD OF SPECIAL CONSUMPTION TAX FOR DOMESTICALLY MANUFACTURED AND ASSEMBLED AUTOMOBILES
02-06-2022 413 0On May 21, 2022, the Government has just issued Decree No. 32/2022/ND-CP (“Decree 32”) stipulating the extension of the payment period for the payable special consumption tax (“SCT”) amount arising in the tax period of June, July, August and September 2022 for domestically manufactured or assembled…
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mo.06EXTENSION OF THE PAYMENT PERIOD OF VALUE ADDED TAX, CORPORATE INCOME TAX, PERSONAL INCOME TAX AND LAND RENTAL IN 2022
01-06-2022 627 0Due 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…
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mo.05This is the core content of Circular 25/2022/TT-BTC (“Circular 25”), issued to replace Circular No. 272/2016/TT-BTC (“Circular 272”) detailing fees and charges in the securities sector. Since Circular 25 has various noteworthy amendments and supplementations, ATA Legal Services would like to send to…