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Cambodia: Extension of Due Date for March Monthly Tax Returns & Payments
  • DFDL Cambodia
Monday, April 19 2021

Notification no. 7175 GDT dated 16 April 2021 (“Notification 7175”) from the General Department of Taxation provides an extension of the due date for the March 2021 monthly tax returns and payment.


Vietnamese E-Commerce Industry To Be Subject To Stricter Regulations By The Government
  • LNT & Partners
Monday, April 19 2021

Recognizing the need to improve the regulation of e-commerce in current Decree 52/2013/ND-CP, the MOIT recently issued the second draft of a decree amending Decree 52 (“Second Draft”). This update covers some of the main note-worthy points in the draft decree.


Cryptocurrency Trading Risks In Vietnam
  • LNT & Partners
Thursday, April 15 2021

This article provides an overview of the treatment of cryptocurrency trading under Vietnamese laws, risks investors should be aware of and legal developments to look out for in this space.


Mobile Money Pilot Program in Vietnam
  • Indochine Counsel
Monday, April 12 2021

On 3 March 2021, the Prime Minister of Vietnam issued a decision that authorized a pilot program for the use of mobile money in Vietnam. This is a major step forward in the use of non-physical currency in the country and marks a potential change in the direction of the government’s policies towards digital currencies.


RHTLaw Vietnam: Updates & Key Considerations - April 2021
  • RHTLaw Vietnam
Wednesday, April 07 2021

In this newsletter: Important contents and changes under new Decree 21/2021/ND-CP dated 19 March 2021 Guiding the Implementation of the Civil Code on Security for Performance of Obligations. This new Decree will come into effect in the coming month.


Criteria for high tech companies
  • PwC Legal Vietnam
Friday, April 02 2021

On 16 March, the Government issued Decision 10/2021/QD-TTg setting out criteria for companies to be classed as “high tech”, which will be effective from 30 April 2021. This Decision applies to companies manufacturing high-tech products and providing high-tech services in Vietnam.


Vietnam standing its ground in private equity realm
  • Grant Thornton Vietnam
Thursday, April 01 2021

The COVID-19 pandemic has disrupted countless lives and businesses, causing the world’s economy to slump as global GDP shrunk by 4.1 per cent in 2020, as estimated by S&P.


Cambodia: Additional Measures to Support Private Sector Workers & Revive the Post-COVID-19 Economy (Round 8)
  • DFDL Cambodia
Thursday, April 01 2021

On 25 March 2021, the Royal Government of Cambodia (“RGC”) implemented ‘Round 8’ of measures aimed at mitigating the impacts of COVID-19 on businesses and workers in Cambodia.


Private placement of shares and pre-emption rights of existing shareholders under Enterprise Law 2020
  • Venture North Law Firm
Thursday, April 01 2021

Under Article 125.2(b) of the Enterprise Law 2020, except for the cases of merger and consolidation of companies, when a non-public joint stock company (a target company) plans to conduct a private placement of shares, the existing shareholders must be offered to purchase such shares first.


Model PPAs for LNG and Coal Fired Power Projects under Circular 57/2020
  • Venture North Law Firm
Thursday, April 01 2021

Tariff Calculation For LNG And Coal Fired Power Projects Under Circular 57/2020
  • Venture North Law Firm
Thursday, April 01 2021

This update provides summaries and comments on the tariff calculation of the model power purchase agreement under Circular 57/2020 (Model PPA) between an independent power producer (IPP) as the seller, and Vietnam Electricity Corporation (EVN) as the buyer.


Non-fungible tokens – the rising trend in the world of cryptocurrency?
  • Duane Morris & Selvam Singapore
Thursday, April 01 2021

Unlike other kinds of digital tokens like Bitcoin, NFTs are not the same and not interchangeable, and therefore, each NFT possesses a novelty value. This article discusses NFTs and their possible role as a digital asset and medium of exchange.


Vietnam Customs alert - Decree No. 18 amending Decree no. 134 guiding the Law on Import & Export taxes
Nghị định 18 sửa đổi bổ sung một số điều của Nghị định 134 hướng dẫn Luật thuế Xuất Nhập khẩu
  • Mazars Vietnam
Wednesday, March 31 2021

On 11th March, the Prime Minister approved Decree no. 18/2021/ND-CP amending and supplementing Decree no. 134/2016/ND-CP guiding the implementation of the Law on Import & Export taxes.


Customs Alert - March 2021 - New guidance on tax treatment for export-production model with outsource processing
Tin Hải Quan - Tháng 3, 2021 - Hướng dẫn xử lý thuế đối với hàng hóa nhập khẩu để sản xuất xuất khẩu có đưa đi thuê gia công ngoài
  • Mazars Vietnam
Wednesday, March 24 2021

Following Resolution No. 178/NQ-CP, on 23/02/2021 the General Department of Customs issued Official Letter No. 879/TCHQ-TXNK guiding the tax treatment for imports being materials used for export-production in which part of the production process is being outsourced to 3rd party vendor.


New regulation guiding the Law on export and import duties released
  • PwC Legal Vietnam
Friday, March 19 2021

On 11 March, the Government issued Decree 18/2021/ND-CP regarding the Law on export and import duties. Under Decree 18, materials imported under contract manufacturing models are eligible for import duty exemption even when the materials are sent to local vendors for processing.


Guidance on the validity of certain existing tax circulars, pending the issuance of a new circular guiding the new Tax admin law
  • PwC Legal Vietnam
Friday, March 19 2021

While the draft Circular guiding the Law on Tax administration 38/2019/QH14 remains under progress, the Ministry of Finance has released a letter to all local tax departments providing guidance on the validity of certain existing circulars.


Draft Decree on Personal Data Protection released for public comment
  • PwC Legal Vietnam
Friday, March 12 2021

Vietnam does not yet have a single legal framework on personal data protection. In recent years, such regulations were included in various laws. The Ministry of Public Security has just released a draft Decree on personal data protection for public comments.


Guidance on import duty exemption for subcontracted materials under contract manufacturing arrangements
  • PwC Legal Vietnam
Friday, March 05 2021

On 23 February, the Vietnam General Department of Customs issued official letter no. 879/TCHQ-TXNK guiding provincial customs authorities regarding the Government’s instruction on import duty exemption for materials imported under contract manufacturing models where such materials are sent to local vendors. Interested in this NewsBrief? Download its full version here Write Would you like to stay abreast of tax updates? Subscribe to our NewsBrief today! Get in touch


New Decree 153/2020 on Corporate Bond Issuance in Vietnam
Nghị Định 153/2020 mới về Phát Hành Trái Phiếu Doanh Nghiệp ở Việt Nam
  • Venture North Law Firm
Monday, March 01 2021

The Government has issued Decree 153/2020 regulating the private placement of corporate bonds by Vietnamese issuers, but not public offerings of corporate bonds. This update summarizes the notable points of the Decree regarding corporate bond issuance in Vietnam.


Communication with a prospective arbitrator by a party in a VIAC arbitration proceeding
Việc trao đổi với ứng viên trọng tài của một bên theo thủ tục tố tụng trọng tài VIAC
  • Venture North Law Firm
Monday, March 01 2021

VIAC Arbitration Rules do not allow an arbitrator to privately meet or contact any party relating to the dispute “during the arbitration proceeding”, however VIAC rules do not regulate the communication beforehand.


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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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