Articles
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.
Registering E-Commerce Websites in Vietnam
- Indochine Counsel
There are four types of e-commerce websites that are allowed to operate in Vietnam. For each type, there is either a notification or registration requirement before the website can commence operations. This article will discuss the requirements for such notification and registration of e-commerce websites in Vietnam.
Some Issues on E-Commerce in Vietnam
- Indochine Counsel
This article highlights some features of the rules regarding e-commerce in Vietnam.
Vietnam Tax & legal alert - Decree 44 on CIT expenses for the prevention of COVID-19
- Mazars Vietnam
On 31 March 2021, the Government released Decree 44/2021/ND-CP ("Decree 44") providing guidance on the conditions for being deductible expense of the donation and sponsorship in cash or in kind for prevention of COVID-19 pandemic.
EY Vietnam Tax update - Customs and Global Trade - March 2021
- EY Vietnam
This Tax update covers: Decree 18 on the Law on Import Tax and Export Tax, 2) Circular 17 on the classification of goods and analysis for classifying goods, 3) Draft Decree on export and import tariffs for the UKVFTA, and 4) Draft Circular on the rules of origin under the UKVFTA, among others.
Transfer Pricing in Vietnam - New Regulatory Environment
- Grant Thornton Vietnam
Nguyen Dinh Du and Do Vu Bao Khanh of Grant Thornton Vietnam explain the new regulations introduced recently in Vietnam updating the national transfer pricing regime, and consider the resulting benefits and challenges of these measures for taxpayers.
Key Considerations & Issues on COVID-19 Vaccine Rollouts Across Southeast Asia – Top 10 Q&A
- DFDL Vietnam
This Q&A outlines in as much detail as is currently available, the rights and obligations of employers and employees when it comes to vaccination in Bangladesh, Cambodia, Indonesia, the Lao PDR, Myanmar, the Philippines, Singapore, Thailand and Vietnam.
E-Commerce Contracts in Vietnam
- Indochine Counsel
The method for creating a contract in e-commerce is not entirely disconnected from traditional contract formation processes. It is, however, slightly different, and understanding how the offer and acceptance flow is important.
Make in Vietnam: Vietnam Market Entry 2021 and beyond
- KPMG Vietnam
Make in Vietnam: Vietnam is a fast growing market that offers a number of attractive attributes for both domestic and foreign investors including 15 FTAs as part of its integration into the global economy. Fast Growing Economy:
EY Vietnam Tax Update - March 2021
- EY Vietnam
This update highlights the following key points: General Department of Taxation’s responses to some common tax concerns, and The application date of Article 11, Clause 2 in Decree 126/2020/ND-CP.
Vietnam Real Estate Market – Legal Notes
- Venture North Law Firm
This update concerns legal issues relating to real estate investment in Vietnam: 1) Types of property and applicable law, 2) Types of foreign investors and permitted real estate activites, 3) Sources of financing, 4) Sources of land, and 5) Types of deal structures.
Law On Anti-Money Laundering and Combating Terrorism Financing
- BNG Legal
The AML/CFT 2020: This article covers new key definitions resulting in an extension of the scope of the law, enhanced customer due diligence measures and harsher penalties.
Vietnam merger control guide
- Allens Vietnam
Vietnam’s new merger control regime took effect from 15 May 2020. The new regime substantially expands the scope of transactions subject to the merger filing requirement and thereby captures more M&A transactions.
EY Vietnam Tax alert - Personal Income Tax March 2021
- EY Vietnam
This Alert discusses the following matters: Important notes for 2020 PIT finalization in accordance with guidance of the General Department of Taxation, which includes: 1- Who is required to make an annual PIT return, 2- Who is not subject to finalization obligation, 3- Deduction for personal relief and dependent relief, 4- PIT finalization procedure, 5- Place of submission, 6- Deadline for submission.
Mazars in Vietnam Newsletter - Customs Update - Issue March 2021
- Mazars Vietnam
This Customs newsletter includes notable customs updates for March 2021 with highlights influencing corporate operations activities.
Tax alert - Vietnam Free Trade Agreements March 2021
- EY Vietnam
This Tax Alert – Vietnam Free Trade Agreements (FTAs) provides an overview, identifies opportunities and puts forward recommendations related to the FTAs that Vietnam has entered since 1995.
RHTLaw Vietnam: Updates & Key Considerations - March 2021
- RHTLaw Vietnam
Our Legal Updates of March 2021: 1) Circular No. 03/2021/TT-BTC Providing Guidance on Corporate Income Tax Exemption and Reduction Applicable to Science and Technology Enterprises; and 2) Circular No. 16/2020/TT-NHNN Amending Circular No. 23/2014/TT-NHNN of Governor of the State Bank of Vietnam on Providing Guidance on Opening and Using of Checking Accounts at Payment Service Providers.
Vietnam: Claiming Tax Credit for Foreign Individuals
- Grant Thornton Vietnam
Valerie Teo and Nguyen Tan Tai of Grant Thornton Vietnam discuss the tax implications for foreign-sourced income and the possibility of claiming a tax credit for foreign taxpayers in Vietnam.
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