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Updates

Cambodia: 2024 Foreign Employee Quota Application Window Now Open
  • DFDL Cambodia
September 09 2023

Enterprises employing or intending to employ foreign employees in 2024 are required to apply for a foreign employee quota from the Ministry of Labour and Vocational Training. Under the quota system, a maximum of 10% of an employer’s total local workforce may be foreign nationals. The 2024 Quota is now open.


Myanmar: DICA Announcement - Important Guidelines for MyCO System Users
  • DFDL Myanmar
September 09 2023

On 6 September 2023, the Directorate of Investment and Company Administration (DICA) made an important announcement regarding issues related to details of directors and shareholders of companies registered with the MyCo system. DICA guidelines are discussed in this update. guidelines:


Vietnam: Grant Thornton Tax Newsletter - August 2023
  • Grant Thornton Vietnam
August 31 2023

In this newsletter: 1. Circular 08/2023/TT-NHNN on eligibility requirements of foreign loans without government’s guarantee, 2. Circular 05/2023/TT-BKHDT on reporting form, implementation of quarterly report on investment activities, 3. Application of additional CIT in accordance with Global Anti-Base Erosion Model Rules (GloBE), and Others: 1995/BHXH-TCKT, 46974/CTHN-TTHT, and 8999/CTTPHCM-TTHT.


Vietnam: Software Exporters in Vietnam Should Plan to Maximize VAT Refund
  • Grant Thornton Vietnam
August 31 2023

In this article, we explore the value-added tax refund scheme for software production in Vietnam, discuss eligibility criteria, and outline the process and tax risks involved in claiming the refund to maximize the amount received.


Cambodia Adopts Implementing Regulations for Obtaining Merger Clearance
  • DFDL Cambodia
August 31 2023

On 14 June 2023, the Ministry of Commerce issued three new implementing regulations for obtaining merger clearance in Cambodia: Prakas 177 registration of business combinations, Prakas 178 on post-merger notifications and Prakas 179 on issuance of an advance ruling certificate.


Myanmar: Investment Commission Unveils New Application System
  • DFDL Myanmar
August 31 2023

On 28 August 2023, the Directorate of Investment and Company Administration's (DICA) website released an official announcement to the public: Part (2) of the investment supervisory system, to streamline the process of online applications for investors in obtaining permits under the Myanmar Investment Law and Rules.


Mazars in Vietnam Newsletter - Tax & Legal Update - Issue July 2023
  • Mazars Vietnam
August 30 2023

In this update: 1) Guidance on electronic invoices ("E-invoices"), 2) Guidance on personal income tax ("PIT"), and 3) Official Letter 2162/TCT-KK issued by the GDT dated 31 May 2023 guiding the change of tax registration information


Vietnam: Registering A Foreign-invested Company’s E-commerce Exchange Operation
  • Apolat Legal
August 30 2023

Vietnamese law has allowed foreign investors to operate E-commerce exchanges to attract foreign investment, but also carefully placed several necessary conditions that foreign investors must follow to safeguard domestic E-commerce exchange developers. A foreign-invested company registering to run an E-commerce exchange needs to perform the stages outlined in this article.


Vietnam: Two notes about taxes on the lease of property in Vietnam
  • BLawyers Vietnam
August 30 2023

A lease of property is a form in which the person who has the right to the property hands over the property to another person for a certain period of time and collects a corresponding lease amount. In Vietnam, the property leasing activities of individuals are incredibly diverse with different property objects. This update presents several notes below about Vietnam’s tax policies on leasing individual property.


Restoration of Vietnamese nationality
  • BLawyers Vietnam
August 30 2023

Vietnam: Terminating a labour contract of an employee who regularly fails to complete work
  • BLawyers Vietnam
August 30 2023

Through the below three questions, this update discusses notes regarding the unilateral termination of labour contracts due to the frequent non-completion of work from employees, according to the prevailing laws of Vietnam.


Vietnam: Conditions for foreign loans of borrowers which are not guaranteed by the government (self-borrowing, self-paying)
  • BLawyers Vietnam
August 30 2023

The State Bank of Vietnam issued Circular No. 08/2023/TT-NHNN (“Circular 08/2023”) stipulating conditions for non-government guaranteed foreign loans. Circular 08/2023 takes effect from 15 August 2023, with several notable contents as discussed in this update.


Vietnam: Amending some articles in state management of the Ministry of Construction (Decree 35)
  • BLawyers Vietnam
August 30 2023

On 20 June 2023, the Government issued Decree No. 35/2023/ND-CP amending and supplementing a number of articles of decrees in the field of state management of the Ministry of Construction. This update discusses the notable contents.


Vietnam: Customs and Global Trade Updates | July & August 2023
  • EY Vietnam
August 30 2023

In this update: Vietnam – Israel Free Trade Agreement (VIFTA), Publishment of Supplementary Explanatory Notes (SEN) 2022, New Value-Added Tax (VAT) reduction policy applicable for the last 6 months of 2023 The EU imposing a definitive safeguard measure on the import of certain steel products, and other updates.


Cambodia: The Management of Commercial Advertising on Goods and/or Services
  • BNG Legal
August 21 2023

On the 4th November 2022, Ministry of Commerce issued Sub-Decree No. 232 on the Management of Commercial Advertising on Goods and/or Services, setting out the mechanisms, formalities, and procedures for the management of commercial advertising on goods and/or services. Its purpose is to protect consumers and to promote fair competition.


Cambodia: Special Economic Zones
  • BNG Legal
August 21 2023

This newsletter will set out the procedures of setting up a company in an Cambodian Special Economic Zone as well as the investment incentives available.


Cambodia: Key Features of Cambodia’s New Law on Rules of Origin
  • DFDL Cambodia
August 21 2023

On 05 July 2023, the Royal Government of Cambodia enacted the Law on Rules of Origin to establish the fundamentals and rules in determining the origin of both exported and imported goods in Cambodia. The primary objective of this law is to promote and facilitate trade that benefits from trade preferences and non-preferential practices, as well as to serve as a safeguard against counterfeiting of origin.


Cambodia: Specific Tax Changes
  • DFDL Cambodia
August 21 2023

Notification 28271, issued by the General Department of Taxation (GDT) on the 15th of August 2023, adjusts the rates of Specific Tax (SPT) that applies to locally produced non-alcoholic beverages in Cambodia. The adjusted rates of specific tax will take effect from 1 September 2023.


Vietnam: Contract interpretation under Vietnamese law
  • BLawyers Vietnam
August 21 2023

There are many disputes over the language of a contract. Such disputes usually result from ambiguous provisions which are not reviewed thoroughly by parties when concluding contracts. This article presents five principles of interpreting a contract under Vietnamese law.


Features

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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