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In this week's updates: Calculation of deductible expenses when determining CIT for leave expenses, Deductible expenses when determining income subject to CIT for foreign workers, foreign contractor tax finalization, and Paying monthly pension, social and unemployment insurance during COVID-19.
In this article we discuss some fundamental changes in the Labor Code for employers’ consideration to comply with the prevailing labor laws including obtaining work permits, broadening of the employment relationship, and the updating of internal labour rules
Before getting into the business of P2P lending, it is important to plan for the proper fees charges and to make sure that they are not only distinguished from interest but that the purpose of the fees is traceable to specific activities separate from the profit of the lenders.
As defined in Decree 52/2013/ND-CP, e-commerce activity means conducting a part or the whole process of commercial activity by electronic means connected to the Internet, mobile telecommunications networks, or other open networks. E-commerce activities are classified into two categories.
This update highlights the following key points: Extended deadlines for tax payments, New guidance on investment incentives, and New guidance on e-transactions in the tax arena.
In an M&A deal, people often think of value creation, growth strategy, and market expansion, but few consider about the complexity associated with business consolidation accounting requirements, in particular, the requirement to execute Purchase Price Allocation (PPA) for fair value measurement.
This Special Alert will discuss some of the inadequacies of the regulation requiring the use of 20% of the land fund of total residential land area allocated to commercial housing investment projects for social housing.
In this week's updates: 1) New administrative procedures to replace current procedures in the field of construction quality management; 2) Management of Covid-19 cases and entry into Vietnam, and 3) the declaration and payment of VAT for investment projects.
In this update: FTA between Vietnam and the United Kingdom, the Ministry of Industry and Trade updates the list of organizations who are authorized to do testing and inspection for imported foods, and Anti-dumping duties temporarily imposed on steel from Malaysia.
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.