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Personal Income Tax (“Pit”) And Corporate Income Tax (“Cit”) Treatment For Certain Kinds Of Covid-19 Related Expenses The General Department of Taxation issued Official Letter No. 4110 on the tax treatment related to Covid-19 expenses, listing out a number of expense items that shall not be taken into account for PIT calculation of the employees whilst being deductible for Corporate Income Tax if supported by legitimate documents,

Tax Alert December 2021 PERSONAL INCOME TAX (“PIT”) AND CORPORATE INCOME TAX (“CIT”) TREATMENT FOR CERTAIN KINDS OF COVID-19 RELATED EXPENSES The General Department of Taxation (“GDT”) issued the Official Letter No. 4110 dated October 27, 2021 on the tax treatment related to Covid-19 expenses (“OL 4110”). According to OL4110, the GDT lists out a number of expense items that shall not be taken into account for PIT calculation of the

  • 30 December 2022
  • Vietnam

Stricter conditions for foreign borrowings by Vietnamese entities under draft circular

The State Bank of Vietnam is drafting a circular (Draft) to replace Circular 12 (2014) on conditions for enterprises to borrow foreign loans not guaranteed by the Government. The Draft has some remarkable changes to the conditions of foreign borrowings by Vietnamese companies and credit institutions, and generally will tighten such conditions.

  • 09 August 2022 | Legal Centrix
  • Vietnam
  • Legal Updates

Injection of increased capital into DICA of foreign invested companies in Vietnam after expiry of contribution time limit

This article will discuss whether the Investors can inject the increased charter capital (Increased Capital) into the DICA if the time limit for making the capital contribution under the IRC already expired.

  • 09 August 2022 | Venture North Law Firm
  • Vietnam
  • Legal Updates

Legal Framework On E-Learning Businesses In Vietnam

The recent years have witnessed a rapid growth of the e-learning market in Vietnam, especially since the Covid-19 outbreak. Despite that, a clear legal framework for e-learning business under Vietnamese laws is still unavailable. This post will discuss some legal issues concerning the provision of e-learning services.

  • 09 August 2022 | Venture North Law Firm
  • Vietnam
  • Legal Updates

GSM’s delegation to the Board under Vietnamese law

Under the law of Vietnam, it is unclear whether the General Shareholder’s Meeting (GSM) of a joint stock company (JSC) is allowed to authorise (or delegate) its power to the Board or to what extent can the GSM delegate its power to the Board, if the former is possible.

  • 09 August 2022 | Venture North Law Firm
  • Vietnam
  • Legal Updates

Law · National Assembly · 07/2022/QH15 Amendments To And Supplements Of A Number Of Articles Of The Law On Intellectual Property

LAW ON AMENDMENTS TO AND SUPPLEMENTS OF A NUMBER OF ARTICLES OF THE LAW ON INTELLECTUAL PROPERTY 2 THE NATIONAL ASSEMBLY ---------------------------- SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness -------------------------------------------------- Law No: 07/2022/QH15 Hanoi, 16 June 2022

  • 16 June 2022
  • Vietnam
  • Laws & Regulations
  • Translated

Law · National Assembly · 08/2022/QH15 Insurance Business

i LAW 08/2022/QH15 ON INSURANCE BUSINESS Dated 16 June 2022 CONTENTS ............................................................................................................................................... 1 GENERAL PROVISIONS ........................................................................................................................... 1 Article 1 Governing

  • 16 June 2022
  • Vietnam
  • Laws & Regulations
  • Translated

Circular · Ministry of Natural Resources & Environment · 05/VBHN-BTNMT Detailed Regulations For A Number Of Government Decree No. 43/2014/Nđ-Cp And Government Decree No. 44/2014/Nđ-Cp Dated 15 May 2014

1 CIRCULAR ON DETAILED REGULATIONS FOR A NUMBER OF GOVERNMENT DECREE NO. 43/2014/NĐ-CP AND GOVERNMENT DECREE NO. 44/2014/NĐ-CP DATED 15 MAY 2014 Table of contents Article 1. Scope of Amendments ........................................................................................................... 4 Article 2. Subjects of application............................................

  • 28 February 2022
  • Vietnam
  • Laws & Regulations
  • Translated

Circular · Ministry of Industry & Trade · 06/VBHN-BCT Providing For The Management Of E-Commerce Websites

i CIRCULAR 06/VBHN-BCT ON PROVIDING FOR THE MANAGEMENT OF E-COMMERCE WEBSITES Dated 15 March 2022 CONTENTS ................................................................................................................................................. 2 GENERAL PROVISIONS ..................................................................................................................

  • 15 March 2022
  • Vietnam
  • Laws & Regulations
  • Translated

Circular · State Bank of Vietnam · 04/2022/TT-NHNN Regulations For The Application Of Interest Rates On Premature Withdrawals Of Deposits From Credit Institutions And Foreign Bank Branches

1 THE STATE BANK OF VIETNAM ---------------------------- SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness -------------------------------------------------- No: 04/2022/TT-NHNN Hanoi, 16 June 2022 CIRCULAR ON REGULATIONS FOR THE APPLICATION OF INTEREST RATES ON PREMATURE WITHDRAWALS OF DEPOSITS FROM CREDIT INSTITUTIONS AND FOREIGN BANK BRANCHES Pursuant to the Law on t

  • 16 June 2022
  • Vietnam
  • Laws & Regulations
  • Translated

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