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Headlines
The Government has promulgated Decree No. 12/2015/NĐ-CP, which provides guidelines for implementation of the Law on Amendments to Tax Laws 2014 and contains amendments to some Decrees on taxation.
From February 11 – 20, 2015, many new policies come into force, such as:
According to Circular No. 04/2015/TT-BLĐTBXH, the employer shall pay compensation and allowance for employees who suffer from occupational accidents or occupational diseases in the following cases:
Below are significant documents on accounting, education, employment – wages, etc. updated during the period from January 26 to January 31, 2015:
On June 16, 2014 the National Assembly passed the Law No. 47/2014/QH13 on immigration, transit and residence of foreigners in Vietnam.
Any credit institution or branch of a foreign bank may provide insurance brokerage services for a life insurance company as long as the conditions below are satisfied:
On Mar. 20, 2014, the Council of Judges of the Supreme People’s Court issued Resolution 01/2014/NQ-HDTP on guidelines for the Law on Commercial Arbitration
On May, 05, 2014, the Prime Minister signed Decision No. 31/2014/QD-TTg on supporting mechanism for development of power generation projects using solid waste in Vietnam
Last weekend, the Government Office issued a Notification No. 161/TB-VPCP to announce the Prime Minister’s decision on amendments to regulations on registration for retention of Vietnamese nationality.
From April 28, 2014, foreign investors may start making indirect investments using one of seven methods such as trading bonds and securities on Vietnamese market, etc.
According to the Dispatch No. 1339/BTC-CĐKT dated January 24, 2014 of the Ministry of Finance, the companies below must have their annual financial statements audited:
In March, plenty of policies on employment and wages have come into force, in particular:
On 13 February 2014, Prime Minister Nguyen Tan Dung signed Decision No. 251/QD-TTg issuing Plan of the Government to implement the new Constitution of the Socialist Republic of Vietnam (the Plan).
On January 20, the Ministry of Labor, War Invalids and Social Affairs issued Circular No. 03/2014/TT-BLĐTBXH to provide guidance on Decree No. 102/2013/NĐ-CP on the positions may be held by foreign workers, and issuance of work permits to foreign workers. Accordingly:
On January 24, the General Department of Taxation issued a Dispatch No. 336/TCT-TNCN to provide guidance on settling personal income tax in 2013. Some noteworthy points in the Dispatch:
From February 05, 2014, foreign-invested enterprises in Vietnam are banned from distributing medicines, including finished medicines, medicine ingredients, vaccines, and biologicals, exclusive of functional foods.
From February 17, 2014, consultation with Marriage Consultancy Center on marriage with foreigners is compulsory in the following cases:
Written advance pricing agreements (APAs) between tax authorities and taxpayers on pricing methodologies will be applied from February 05, 2014.
On January 07, 2014, the General Department of Customs issued a Circular No. 139/TCHQ-GSQL, which specify the statement of FOB prices on the C/O form D issued from January 01, 2014 onwards:
From February 06, 2014, many instructions on the implementation of Double Taxation Agreements and prevention fiscal evasion with respect to taxes on income and property will apply.
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