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EY Vietnam Tax Alert - Transfer Pricing Inspection and Examination
  • EY Vietnam
Friday, December 24 2021

In this tax alert 1) Recent transfer pricing (TP) audit trends, 2) General tax inspection and examination procedures, 2) Frequently requested information and documents, typical challenges during a TP audit, and 3) Our experience in TP audits and recommendations for TP risk management.


Vietnam Updates From ADK - Vol. 30: New Law on Environmental Protection
Bản Tin Pháp Luật Từ ADK - Số 30: Luật Bảo vệ môi trường mới
  • ADK Lawyers
Thursday, December 23 2021

In this update: 1) The Minister of Health issuing the "Vaccine Passport" Form and Procedure, 2) The Minister of Finance amending the list of periodical reporting regimes in terms of insurance business under the management of the Ministry of Finance, and 3) The new Law on Environmental Protection will allow facilities collecting and transporting domestic solid waste to refuse to collect and transport households and individuals’ domestic solid waste that is not classified or contained in inappropriate packages.


Vietnam: Regulations on activities of sending Vietnamese employees to work abroad under contracts
  • Apolat Legal
Tuesday, December 21 2021

In this legal update: 1) Regulations on activities of sending Vietnamese employees to work abroad under contracts, 2) Regulations on stating the origin of goods on goods labels in Decree 111/2021/ND-CP.


Vietnam: Customs Alert No. 06/2021 - Updated regulations on administrative penalties for customs violations
  • EY Vietnam
Monday, December 20 2021

On the 16th of November, 2021, the Government issued Decree 102/2021/ND-CP amending and supplementing a number of articles in Decrees on administrative penalties in the fields of tax and invoicing; customs; insurance and lottery business; and others.


Vietnam: Customs Alert No. 07/2021 - New official guidance from the General Department of Customs on customs valuation consultation
  • EY Vietnam
Friday, December 17 2021

On 12 November 2021, the General Department of Customs (GDC) issued Official Letter No. 5371/TCHQ-TXNK (OL 5371) to provide city and provincial customs departments with guidance on the customs valuation consultation (CVC).


Vietnam: Notable News Regarding Ecommerce Platforms and Tax
  • Apolat Legal
Tuesday, December 14 2021

In this legal update: 1. E-commerce platforms are only obligated to declare and submit tax on behalf of individuals when authorized, 2. Extending the deadline for submitting excise tax for automobiles manufactured or assembled domestically.


Thailand’s ETDA Set to Release Far Reaching Royal Decree on Digital Processing Processors Ensnaring Foreign Companies Supplying Thai Consumers
  • DFDL Thailand
Wednesday, December 08 2021

On 25 October 2021, the Thai Cabinet approved in principle the national Electronic Transactions Development Agency’s (“ETDA”) release of its Royal Decree on Supervision of Digital Platform Services Required to be Notified (“DPRD”) under the auspices of the Electronic Transactions Act B.E. 2544 (2001).


Return of Debt Purchase Price To A Foreign Debt Purchaser
Hoàn Trả Giá Mua Nợ Cho Bên Mua Nợ Nước Ngoài
  • Venture North Law Firm
Tuesday, December 07 2021

This post discusses the situation where the foreign Debt Purchaser advances the Debt Purchase Price to the Seller and will receive the Receivables from the Buyer when due and whether the advanced Debt Purchase Price is considered as a foreign loan.


Transfer of capital contribution in private universities that have not been restructured
Chuyển nhượng vốn góp trong các trường đại học tư thục chưa chuyển đổi
  • Venture North Law Firm
Tuesday, December 07 2021

The Law on amending the Law on Higher Education dated 19 November 2018 provides for various new points compared to the Law on Higher Education dated 18 June 2012 (Higher Education Law 2012). One of important new points is the change in the organizational structure of private universities.


New regulations on public offering of shares under in Vietnam
Quy định mới về chào bán cổ phiếu ra công chúng tại Việt Nam
  • Venture North Law Firm
Tuesday, December 07 2021

The new rules on public offering of securities in Vietnam under the Securities Law 2019 and Decree 155/2020 contain several changes to the previous rules under the Securities Law 2006 and Decree 58/2012. Here are some notable new changes.


Are computer files property under Vietnamese law?
Tệp máy tính có phải là tài sản theo pháp luật Việt Nam không?
  • Venture North Law Firm
Tuesday, December 07 2021

Computer Files are the foundation of the digital economy which in turn is the foundation of a modern economy. There are strong arguments to consider computer files being property and qualified as “things” (vật). However, in practice, it is not clear if the courts and other Government authorities will accept such arguments.


Vietnam: Amendments to the escrow amount required for operating in travel services
  • Apolat Legal
Tuesday, December 07 2021

In this update: 1) Amendments to the escrow amount required for operating in travel services, 2) Procedures for returning the escrow money after revoking travel services business licenses, and 3) First-time registration fees of automobiles, trailers, semi-trailers drawn by automobiles and other types of vehicles similar to automobiles produced, assembled domestically.


Cambodia: Deadline for 2022 Foreign Employee Quota Applications Extended to 31 January 2022
  • DFDL Cambodia
Tuesday, December 07 2021

On 1 December 2021, the Ministry of Labour and Vocational Training (“MLVT”) issued Notification 058/21 on Extending the Deadline for the 2022 Foreign Employee Quota Application (“Notification”). Through the Notification, the MLVT has delayed the submission deadline for 2022 foreign employee quota applications until 31 January 2022, being two months after the original deadline.


Vietnam Weekly Update - 6 December 2021
Cập Nhật Hàng Tuần Việt Nam - 6 Thang 12 2021
  • BLawyers Vietnam
Monday, December 06 2021

In this week’s Legal Update: 1. Regulations on holding online trial, 2. Guidance on extending tax payment time, 3. Tax declaration for foreign contractors; and 4. The payment of salaries via a third-party application.


Drones Regulatory Framework in Myanmar – Top 5 Key Q&As
  • DFDL Myanmar
Thursday, December 02 2021

DFDL has prepared a Q&A series on questions that organizations might have when considering drones for corporate or personal use. This fourth guide focuses on Myanmar and details the current regulatory framework under the DCA-AC-AIR 01(R1) issued by the Myanmar Department of Civil Aviation.


Vietnam Weekly Update - 29 November 2021
Cập Nhật Hàng Tuần Việt Nam - 29 Thang 11 2021
  • BLawyers Vietnam
Wednesday, December 01 2021

In this legal update: 1) Amendment, supplement on some articles of Decree No. 122/2016/ND-CP and Decree No. 57/2020/ND-CP, 2) Guidance on administrative sanctions in case of import of banned goods; and 3) Guidance on the registration of VAT declaration of export processing enterprises.


Vietnam: Customs Alert No. 05/2021 - Updated export and preferential import tariffs
  • EY Vietnam
Wednesday, December 01 2021

On 15 November 2021, the Vietnamese Government released Decree 101/2021/ND-CP (Decree 101) amending and supplementing a number of articles of Decree 122/2016/ND-CP, Decree 125/2017/ND-CP and Decree 57/2020/ND-CP.


In-Game Units in Vietnam
  • Indochine Counsel
Tuesday, November 30 2021

This post examines the legal issues of buying and selling virtual assets in games in Vietnam with what is referred to as In-game units.


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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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