Articles
Mobile-Money Service – A Promise Of Financial Inclusion For The Unbanked
- LNT & Partners
On 9 March 2021, the pilot scheme for Mobile-Money service, which uses telecommunication accounts for payment of small-valued goods and services was officially approved. This legal briefing provides an overview of the Mobile-Money service as well as several important legal instruments which have also recently been promulgated.
Vietnam Tax Alert - Decree 18/2021/ND-CP
- EY Vietnam
Decree 18/2021/ND-CP (Decree 18) amending and supplementing a number of articles of the Government's Decree No. 134/2016/ND-CP (Decree 134) dated 1 September 2016, detailing a number of articles and implementation measures. Law on Import Tax and Export Tax
Vietnam Customs Update - Issue April 2021
- Mazars Vietnam
Customs updates for April 2021: I. Goods origin & Certificate of Origin (C/O), II. Customs procedure and customs taxes, III. Export manufacturing model (contract-manufacturing & toll-manufacturing) and the export manufacturing business of EPE companies.
Long-awaited regulations implementing Vietnam's PPP Law have now been issued
- Allens Vietnam
Implementing regulations for the Public Private Partnership Law have now been issued in the form of Decree 35 regarding the PPP Law and Decree 28 on financial management mechanisms of PPP projects. This insight considers whether and to what extent the Decrees address the issues raised previously and examine what further guidance has been provided.
LLC Members and capital contribution ratios
- Venture North Law Firm
Can members of an LLC determine their capital contribution ratios based on their contributed capital in USD? This article discusses the situation of LLCs which increase the charter capital by raising funds from new investors and the calculation of the capital contribution ratio of new investors.
Sample charter of a private joint stock company (Enterprise Law 2020 version)
- Venture North Law Firm
The team at Venture North Law has prepared a sample draft charter of a private joint stock company in Vietnam under the new Enterprise Law 2020.
New Decree 31/2021 guiding the implementation of the Investment Law 2020 on the Market Entry of Foreign Investors
- Venture North Law Firm
The Government has issued Decree 31which provides certain appreciable provisions guiding the negative list approach and the application of market entry conditions of the Investment Law 2020. These implementing provisions are expected to provide more certainty and transparency to foreign investors.
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.
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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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