Articles
Draft Circular on tax administration Specific guidance on cross-border e-commerce and digital business
- PwC Legal Vietnam
The draft Circular provides detailed guidance on the Law on Tax Administration on various matters. This update focuses on the tax filing mechanism for foreign suppliers doing e-commerce and digital business in Vietnam.
Vietnam Tax Alert - Customs Audit - Post-clearance audit management and latest trends
- EY Vietnam
Post-clearance audit is a key responsibility of the Vietnam Customs Authorities, ensuring a company’s compliance with the customs regulations and contributing to the state budget. Vietnam Customs’ contribution rate of export duties and import duties to the total state budget is almost 15%.
17 Key Labor Procedures Mandatory For Employers From 1 January 2021
- Asia Legal
The Vietnamese government has strengthened labour regulation and reporting with 17 important changes to labour procedures to which employers must adhere covering all aspects of the employment relationship including assessment, social insurance, pay scales, internal labor regulations, and collective bargaining.
Legal Update on Entry Regulations for Derivative related Business in Cambodia
- BNG Legal
The Securities and Exchange Regulator of Cambodia issued the Prakas No 005/20 (May 2020) on the Amendment on the Prakas No 004/15 SERC/PK dated July 02, 2015, on the Licensing and Management of Derivative Instrument Trading “The new Prakas”. The new Prakas amended the duration of the license, registered capital for the derivative broker and fee for application and license.
Important Issues For Tax Finalization - Tax Update for February 2021
- EY Vietnam
This article shares the commonly seen tax issues when finalizing a company’s Corporate Income Tax (CIT) return. It is important that a company takes care in preparing the annual CIT return as the underlying financial information and tax treatments adopted will always be reviewed in a tax audit.
Investing in Vietnam: 2021 and Beyond
- KPMG Vietnam
In 2020, despite the global pandemic, the Vietnamese economy maintained its growth rate with an estimated GDP growth rate of 2.91% and the average CPI increased by 3.23%. Investment in Vietnam: Redrawing The Horizon looks at Vietnam for 2021 and the years ahead.
Tax implications of Royalty Payments in Vietnam
- Grant Thornton Vietnam
This article provides details on the tax treatment of royalties in Vietnam and the potential benefits and opportunities for foreign enterprises.
Report On Private Equity in Vietnam 2020 - Asia's Rising Star
- Grant Thornton Vietnam
Our Vietnam Private Equity Survey 2020 has been conducted to capture the full impact of the pandemic. The first part of our report recaps the Vietnam economic outlook and the key sectors as well as the country’s private equity landscape in 2020. The second part focuses on the Value Creation Plan, a topic that has received much attention in the private equity world in recent years.
RHTLaw Vietnam: Updates & Key Considerations - February 2021
- RHTLaw Vietnam
Our latest Legal Updates of February 2021 with notable regulations in relation to the following legal documents: 1. Decree No. 01/2021/ND-CP on Enterprise Registration; and 2. Decree No. 152/2020/ND-CP Regulating Foreigners Working in Vietnam and Vietnamese Working for Foreigners in Vietnam.
IPO 101 - Corporate Reorganisation
- RHTLaw Vietnam
Recent years have seen a significant increase in the number of Vietnamese companies involved in overseas listings. Vietnam is however not widely accepted by overseas Stock Exchanges as a place of incorporation of issuer and hence direct overseas listing of VietCo may be arduous. This article discussions corporate reorganization for listing purposes.
Update On New Regulations And Important Tax Policies - February 2021
- Grant Thornton Vietnam
In this tax newsletter: 1) Resolution No. 01/NQ-CP on tasks for the socio-economic development plan and State budget, 2) Decree No. 145/2020/ND-CP on implementation of the Labor Code, 3) Circular No. 105/2020/TT-BTC on tax registration, and 4) Official Letters on some Decrees issued at the end of 2020
Customs Alert - Circular No. 07/2021/TT-BTC on deadline for C/O submission under EVFTA - February 2021
- Mazars Vietnam
On 25/01/2021, the Ministry of Finance issued Circular no. 07/2021/TT-BTC ("Circular 07") providing guidance on the deadline to submit Certificate of Origin (“C/O”)(1) for goods imported into Vietnam under EU-Vietnam Free Trade Agreement (“EVFTA”). The Circular takes effect from 11/03/2021.
Decree 152 regarding foreign employees working in Vietnam - Tax & Legal Alert
- Mazars Vietnam
On 30 December 2020, The Government promulgated Decree No. 152/2020/ND-CP regarding foreign employees working in Vietnam (“Decree 152”). Decree 152 is effective from 15 February 2021 and replaces Decree No. 11/2016/ND-CP (as amended by Decree No. 140/2018/ND-CP).
Mazars in Vietnam Newsletter - Customs Update - Issue January 2021
- Mazars Vietnam
Topics covered in this Customs newsletter: 1) Customs taxes & valuation, 2) Certificate of Origin (C/O), 3) Customs procedure & tax policy applying to export-manufacturing, and 4) model, export-processing model and export-processing enterprises. (“EPEs”) IV. Customs specialized management requirements for import
Tax alert - Decree 145 guiding provisions of Labor code 2019 on labor conditions and labor relation
- Mazars Vietnam
On 14 December 2020, the Government promulgated Decree No. 145/2020/ND-CP detailing and guiding the implementation of a number of articles of the Labor Code regarding labor conditions and labor relation (“Decree 145”). Such Decree provides for labor management, labor contract, labor outsourcing, dialogue at workplace, salary, working hour & rest hour, labor discipline & material liability, female employees & gender equality, domestic worker and labor dispute.
Tax Compliance Calendar 2021 - Vietnam
- Mazars Vietnam
For the upcoming 2021, we are delighted to offer this “Compliance Calendar 2021” in English and Vietnamese with the hope to help enterprises not missing any important deadlines. The issues include periodic requirements of tax and labour compliance as stipulated in the latest legal documents. Please kindly find the bilingual calendar in the Downloads section below and let us know if you have any questions.
EY Vietnam January Legal Update: Material changes made under the Amended Construction Law 2020
- EY Vietnam
EY Vietnam January Legal Update - Key Points: 1) Material changes made under the Amended Construction Law 2020, and 2) Notable changes relating to the Draft Decree guiding offshore investment
EY Vietnam Tax alert - Corporate Income Tax January 2021
- EY Vietnam
This tax alert highlights the following key points: 1) Tax finalization compliance work for 31 March 2021 deadline, 2) Deadlines coming-soon, 3) Plan for the coming year compliance calendar for 2021
Future of Digital Health in Vietnam
- KPMG Vietnam
If Vietnam hopes to continue to expand access to quality care and maintain sustainable health financing, the health system will need to find a way to provide more services, while expending fewer resources per patient. Digital health is one answer to achieving scale of access while improving clinical outcomes and maintaining costs. To do this, the government needs to expand market access and encourage international business and clinical partnerships. This document is intended as an introductory guide to Vietnam’s digital health market.
EY Vietnam Tax alert - Personal Income Tax January 2021
- EY Vietnam
This personal tax alert highlights the following key points: 1) Critical matters for personal income tax (PIT) 2) Finalization, 3) PIT compliance calendar for year 2021.
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