LEGAL UPDATES
-400x300.jpg "CIRCULAR NO. 86/2024/TT-BTC: FROM JULY 1, 2025, PERSONAL IDENTIFICATION NUMBERS CAN BE USED INSTEAD OF PERSONAL TAX IDENTIFICATION NUMBERS")
CIRCULAR NO. 86/2024/TT-BTC: FROM JULY 1, 2025, PERSONAL IDENTIFICATION NUMBERS CAN BE USED INSTEAD OF PERSONAL TAX IDENTIFICATION NUMBERS
- 18-01-2025
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On December 23, 2024, the Minister of Finance issued Circular No. 86/2024/TT-BTC (“Circular No. 86”) on tax registration, replacing Circular No. 105/2020/TT-BTC (“Circular No. 105”). This Circular includes provisions related to subjects registering tax directly with tax authorities, tax code structure,…
-400x300.jpg "LAW NO. 56/2024/QH15: ADMINISTRATIVE PENALTIES IN THE FIELD OF AUDITING INCREASED BY 20 TIMES COMPARED TO CURRENT REGULATIONS.")
LAW NO. 56/2024/QH15: ADMINISTRATIVE PENALTIES IN THE FIELD OF AUDITING INCREASED BY 20 TIMES COMPARED TO CURRENT REGULATIONS.
- 18-01-2025
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In the previous issue, ATA Legal Services mentioned new points of Law No. 56/2024/QH15 (“Law No. 56”) on the Securities Law, analyzed and evaluated these provisions. In this next part, ATA will update and analyze another new and notable points related to the Law on Accounting, the Law on Independent…
-400x300.jpg "VALUE-ADDED TAX LAW 2024 – VAT DEDUCTION IS ONLY ALLOWED IF HAVING NON-CASH PAYMENT DOCUMENTS")
VALUE-ADDED TAX LAW 2024 – VAT DEDUCTION IS ONLY ALLOWED IF HAVING NON-CASH PAYMENT DOCUMENTS
- 27-12-2024
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Value-Added Tax (VAT) plays a crucial role in regulating the economy, contributing to State revenue, and also supporting economic development during various periods. Currently, this matter is governed by the VAT Law 2008, amended and supplemented by laws in 2013, 2016, and other legal documents (hereinafter…
-400x300.jpg "AMENDED SECURITIES LAW: A REFORM ADVANCEMENT CREATING A NEW LEGAL FRAMEWORK TO PREVENT ILLEGAL TRADING AND PROMOTE MARKET TRANSPARENCY!")
AMENDED SECURITIES LAW: A REFORM ADVANCEMENT CREATING A NEW LEGAL FRAMEWORK TO PREVENT ILLEGAL TRADING AND PROMOTE MARKET TRANSPARENCY!
- 21-12-2024
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On November 29, 2024, the National Assembly issued Law No. 56/2024/QH15, which amends and supplements several provisions of various laws ("Law No. 56"), including several notable changes related to the Securities Law. Compared to the draft previously mentioned by ATA in its special report on September…
LAW ON VALUE-ADDED TAX – SELLING ASSETS OF NON-BUSINESS ORGANIZATIONS AND INDIVIDUALS ARE NOT SUBJECT TO VAT
- 21-12-2024
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Value-Added Tax (VAT) plays a crucial role in regulating the economy, contributing to State revenue, and also supporting economic development during various periods. Currently, this matter is governed by the VAT Law 2008, amended and supplemented by laws in 2013, 2016, and other legal documents (hereinafter…
LAW AMENDING AND SUPPLEMENTING THE LAW ON PLANNING, THE LAW ON INVESTMENT, THE LAW ON PPP INVESTMENT, AND THE LAW ON BIDDING: SPECIAL MECHANISMS TO MOBILIZE INVESTMENT RESOURCES IN PRIORITY DEVELOPMENT SECTORS
- 20-12-2024
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PART 1: SPECIAL MECHANISMS OF LAW ON PLANNING, LAW ON INVESTMENT On November 29th, 2024, The National Assembly passed the Law on amendment, supplementation of the Law on Planning, the Law on Investment, the Law on PPP Investment, and the Law on Bidding (“Law No. 57) that has several notable changes…
RESOLUTION NO. 171/2024/QH15: NEW MECHANISMS FOR LAND RESOURCE GENERATION TO DEVELOP COMMERCIAL HOUSING PROJECTS IN URBAN AREAS
- 13-12-2024
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On November 30, 2024, the National Assembly passed Resolution No. 171/2024/QH15, piloting the implementation of commercial housing projects through agreements for land use rights acquisition or existing land use rights ("Resolution 171"). It can be assessed that Resolution 171 establishes an essential…
LAW ON HEALTH INSURANCE 2024: ENTERPRISES’ MANAGERS AND EMPLOYEES IN EMPLOYMENT CONTRACTS WITH TERMINATION OF AT LEAST 1 MONTH ARE ELIGIBLE FOR HEALTH INSURANCE
- 13-12-2024
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Health Insurance (“HI”) is an important social security policy that ensures equitable and sustainable access to healthcare services for all citizens. Currently, this matter is governed under the Law on HI 2008, amended and supplemented under laws in 2013, 2014, 2015, 2018, 2020, and 2023 (hereinafter…
CIRCULAR NO 36/2024/TT-BGTVT: NEW REGULATIONS ON ROAD TRANSPORT OPERATIONS
- 06-12-2024
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On November 15, 2024, the Ministry of Transport issued Circular 36/2024/TT-BGTVT ("Circular 36") to replace Circular 12/2020/TT-BGTVT ("Circular 12") regarding the organization and management of road transport activities and the operation of bus stations, parking lots. Circular 36 introduces several…
CIRCULAR NO 76/2024/TT-BTC: A LOT OF SUPPLEMENT REQUIREMENTS ON INFORMATION DISCLOSURE FOR BOND ISSUERS
- 06-12-2024
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On November 6, 2024, the Minister of Finance issued Circular 76/2024/TT-BTC ("Circular 76") providing guidance on information disclosure and reporting regimes related to the private placement and trading of corporate bonds in the domestic market as well as the offering of corporate bonds in international…
DECREE 154/2024/ND-CP: ADDITIONAL OBLIGATION TO REGISTER RESIDENCE FOR CHILDREN WITHIN 60 DAYS AFTER BIRTH REGISTRATION
- 29-11-2024
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On November 26th, 2024, the Government issued the Decree No. 154/2024/NĐ-CP on guidelines for some articles of the Law on Residence (“Decree No. 154”) to replace Decree No. 62/2021/NĐ-CP (“Decree No. 62”). The Decree No. 154 supplements several regulations for the purpose of facilitating citizens' residence…
DECREE 153/2024/ND-CP: FACILITIES WITH EMISSION ACTIVITIES SHALL PAY ENVIRONMENTAL PROTECTION FEE FOR EMISSIONS FROM VND 3,000,000 PER YEAR
- 29-11-2024
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On November 21, 2024, the Government issued Decree No. 153/2024/ND-CP, detailing the environmental protection fee for air emissions ("Decree No. 153"). This is a completely new legal document, and according to ATA's evaluation, the issuance of Decree No. 153 shall effectively support the reduction of…
SEIZURED LISTED SECURITIES SHALL BE HANDED OVER TO JUDGEMENT ENFORCEMENT AGENCIES FOR SALE AT MARKET REFERENCE PRICE
- 22-11-2024
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On November 15, 2024, the Government promulgated Decree No. 152/2024/ND-CP, which amends several provisions of Decree No. 62/2015/ND-CP detailing and guiding the implementation of certain provisions of the Civil Enforcement Law (hereinafter referred to as "Decree No. 152"). A key highlight of Decree…
