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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,
i DECREE /2022 ON AMENDING, SUPPLEMENTING A NUMBER OF DECREES PRESCRIBING THE IMPLEMENTATION OF THE LAND LAW Dated 2022 CONTENTS Article 1 Amending, supplementing a number of articles of Decree No. 43/2014/ND-CP dated 15 May 2014 prescribing the implementation of a number of articles of the Land Law ........... 1 Article 2 Amending, supplementing a number of articles of Decree No. 44
In this update: 1) Incentives on CIT for projects manufacturing supporting industrial products, and 2) Approving for both investment guidelines and investors to implement the commercial housing construction investment project.
Commercial agency is one of 4 commercial intermediary activities of a trader regulated by Vietnamese laws (along with trader representative, commercial brokerage, purchase, and sale of goods by mandated dealers). What is a commercial agency and what are notes about a commercial agency under Vietnamese laws?
In this newsletter: 1) Extension of time for paying VAT, enterprise income tax, personal income tax and land rent, 2) preventing tax loss in real estate transfer, and 3) The requirements for enterprises to be supported for loan interest rates of 2 percent per year.
Article 13 of Decree 35/2020 sets out two different sets of merger filing thresholds; the two sets of different merger filing thresholds give rise to various uncertainties for a M&A transaction involving a Special Company.
When determining who is a related person of a non-public joint stock company (JSC), as a routine, one would turn to Article 4.23 of the Enterprise Law 2020. Article 4.23 lists out the related persons of a company. However, Article 167.1 suggests that the list of related persons under Article 4.23 might not be exhaustive.
In this update: 1) New air services priced by the Ministry of Transport, and 2) New conditions for implementing industrial park infrastructure projects.
A mortgage over receivables (thế chấp khoản phải thu) is a very common type of mortgage in Vietnam. Article 33 of Decree 21/2021 provides that a mortgage over receivables does not require a consent by the obligor but such person must be notified by the secured party to know before implementing the obligations.
The inaugural edition of FAQ on Mediation in Southeast Asia is an essential guide to the benefits and challenges of commercial, court-ordered and private-party mediation. The engaging Q&A format asks all the questions you have about this emerging trend, followed by sharp and insightful answers provided by DFDL and Harry Elias' team of conflict-resolution experts.