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New Circular on Making Provisions
  • PwC Vietnam
Tuesday, August 27 2019

In August, the Ministry of Finance (“MoF”) released Circular 48/2019/TT-BTC, providing guidance on several types of provisions. Circular 48 will take effect from 10 October and will apply for fiscal year 2019 onwards. Circular 48 replaces Circular 228/2009/TT-BTC and its amendments.

New Points In Latest Proposed Amendments To The Securities Law 2006
  • Venture North Law Firm
Wednesday, July 03 2019

Free Trade Agreement signed with European Union
  • PwC Vietnam
Tuesday, July 02 2019

BVI Draft Economic Substance Code Now Released
  • Grant Thornton Vietnam
Tuesday, June 25 2019

On 23 April 2019, a draft Economic Substance Code (the draft Code) was issued by the British Virgin Islands International Tax Authority (ITA) as a supplementary to the Act but not deemed legally binding. It details the guidance on how to meet the economic substance requirements, the legislation interpretation and the scope that ITA will carry out its functions.

Vietnam Legal Update: Draft Amendment to Labour Code
  • DFDL Vietnam
Thursday, June 13 2019

New Circular Amending Value Added Tax (“VAT”) Regulations
Thông tư mới sửa đổi quy định Thuế Giá trị gia tăng (“GTGT”)
  • PwC Vietnam
Thursday, May 23 2019

n April 2019, the Ministry of Finance released Circular 18/2019/TT-BTC (“Circular 18”) to repeal the contents of Circular 134/2014/TT-BTC dated 12 September 2014 (“Circular 134”) guiding the procedures for extending the deadline for VAT payment at import stage and VAT refund related to machinery and equipment imported to create fixed assets of investment projects. The new circular will take effect from 20 May 2019.


Legal Terms Bilingual Index

Important Vietnamese legal terms can be looked up, with the corresponding term in the other language presented (Vietnamese <-> English). Very helpful resource for those professionals working in both languages

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