Articles
Special Alert | Guiding Rules Issued for the Investment Activities in Vietnam
- Indochine Counsel
The Government recently issued Decree 31 providing regulations and guidelines on the 2020 Investment Law including guidelines for investment activities in Vietnam, list of restricted sectors, registration of new investment projects, and amendment, transfer, consolidation and merger of existing investment projects.
Special Alert | New Decree for Development of Residential Projects
- Indochine Counsel
Decree 30, which became effective in March 2021, provides amendments and supplements several provisions of Decree No. 99/2015/ND-CP implementing the Law on Housing 2014, and as such, Decree 30 has significantly changed the development and implementation of residential projects.
Some Notable Changes To Labor Issues From 2021
- BLawyers Vietnam
In this article we discuss some fundamental changes in the Labor Code for employers’ consideration to comply with the prevailing labor laws including obtaining work permits, broadening of the employment relationship, and the updating of internal labour rules
EY Vietnam Tax Update - May 2021
- EY Vietnam
This update highlights the following key points: Extended deadlines for tax payments, New guidance on investment incentives, and New guidance on e-transactions in the tax arena.
A sophisticated business combination financial reporting requirement post M&A
- Grant Thornton Vietnam
In an M&A deal, people often think of value creation, growth strategy, and market expansion, but few consider about the complexity associated with business consolidation accounting requirements, in particular, the requirement to execute Purchase Price Allocation (PPA) for fair value measurement.
Toksave - Allens PNG Monthly Regulatory Update - May 2021
- Allens PNG
PNG regulatory update: Twinza suspends Pasca A offshore operations; public consultation on new Digital Transformation Bill commences; Parliament adjourned to August 2021; and other developments
RHTLaw Vietnam: Implementing Regulations on the Investment Law and a Decree on the Enterprises Law
- RHTLaw Vietnam
Covered in this newsletter: Decree No. 31/2021/ND-CP Providing Detailed Regulations and Guidance on Implementation of the 2020 Law on Investment; and Decree No. 47/2021/ND-CP Detailing A Number of Articles of 2020 Law on Enterprises.
Vietnam Tax update - Customs and Global Trade April 2021
- EY Vietnam
In this update: FTA between Vietnam and the United Kingdom, the Ministry of Industry and Trade updates the list of organizations who are authorized to do testing and inspection for imported foods, and Anti-dumping duties temporarily imposed on steel from Malaysia.
Mobile-Money Service – A Promise Of Financial Inclusion For The Unbanked
- LNT & Partners
On 9 March 2021, the pilot scheme for Mobile-Money service, which uses telecommunication accounts for payment of small-valued goods and services was officially approved. This legal briefing provides an overview of the Mobile-Money service as well as several important legal instruments which have also recently been promulgated.
SPAC Listings
- Duane Morris & Selvam Singapore
Special purpose acquisition companies (SPACs) have seen a dramatic rise in the past year. This article discusses the features of SPACs, their benefits and risks, trends in Asia as well as the future for SPACs in Singapore.
Ship Registration in Cambodia
- BNG Legal
All vessels/boats navigating on the waterways of the Kingdom of Cambodia shall apply for vessel/ boat registration with the IWTD or Provincial/Municipal Office of Public Works and Transport. This article discusses ship registration procedure, types of ships, timeline, and business license required.
Vietnam Tax Alert - Decree 18/2021/ND-CP
- EY Vietnam
Decree 18/2021/ND-CP (Decree 18) amending and supplementing a number of articles of the Government's Decree No. 134/2016/ND-CP (Decree 134) dated 1 September 2016, detailing a number of articles and implementation measures. Law on Import Tax and Export Tax
Vietnam Customs Update - Issue April 2021
- Mazars Vietnam
Customs updates for April 2021: I. Goods origin & Certificate of Origin (C/O), II. Customs procedure and customs taxes, III. Export manufacturing model (contract-manufacturing & toll-manufacturing) and the export manufacturing business of EPE companies.
Long-awaited regulations implementing Vietnam's PPP Law have now been issued
- Allens Vietnam
Implementing regulations for the Public Private Partnership Law have now been issued in the form of Decree 35 regarding the PPP Law and Decree 28 on financial management mechanisms of PPP projects. This insight considers whether and to what extent the Decrees address the issues raised previously and examine what further guidance has been provided.
LLC Members and capital contribution ratios
- Venture North Law Firm
Can members of an LLC determine their capital contribution ratios based on their contributed capital in USD? This article discusses the situation of LLCs which increase the charter capital by raising funds from new investors and the calculation of the capital contribution ratio of new investors.
Sample charter of a private joint stock company (Enterprise Law 2020 version)
- Venture North Law Firm
The team at Venture North Law has prepared a sample draft charter of a private joint stock company in Vietnam under the new Enterprise Law 2020.
New Decree 31/2021 guiding the implementation of the Investment Law 2020 on the Market Entry of Foreign Investors
- Venture North Law Firm
The Government has issued Decree 31which provides certain appreciable provisions guiding the negative list approach and the application of market entry conditions of the Investment Law 2020. These implementing provisions are expected to provide more certainty and transparency to foreign investors.
Grant Thornton Vietnam - Tax Newsletter - April 2021
- Grant Thornton Vietnam
In this newsletter, we cover the following: Decree 52 on extension for payment of VAT, CIT, PIT and land rental fee in 2021, Decree 44 on CIT calculation of enterprises’ support and donation expenses for Covid-19 pandemic protection and prevention, and many others.
Tax & legal alert - Decree 52 on extended deadline for tax payment in 2021
- Mazars Vietnam
On 19 April 2021, the Government released Decree 52/2021/ND-CP on extending the deadline of Value Added Tax, Corporate Income Tax, Personal Income Tax and land rental fee payment in 2021 for enterprises, business households and individuals.
Mazars in Vietnam Newsletter - Tax & legal updates - April 2021
- Mazars Vietnam
Our tax and legal updates for April 2021 including: Guidance on corporate income tax on the payment for life insurance as a promotional gift, guidance on VAT declaration and notification of invoice issuance, guidance on foreign contractor tax, and guidance on personal income tax regarding quarantine expenses.
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