New points on tax administration
On October 30, 2022, the Government issued Decree 91/2022/ND-CP amending Decree 126/2020/ND-CP guiding the Law on Tax Administration. Decree 91 takes effect from the time of promulgation.
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Chuyên mục: FINANCE, TAX & INSURANCE, LEGAL NEWSLETTERS
tax, tax administration
135
Chuyên mục: FINANCE, TAX & INSURANCE, LEGAL NEWSLETTERS tax, tax administration 135Updates on foreign exchange administration in respect of enterprises’ foreign loan borrowing and repayment
On September 30, 2022, the State Bank of Vietnam promulgated Circular 12/2022/TT-NHNN on guidelines for foreign exchange administration in respect of enterprises’ foreign borrowing and repayment, replacing Circular 03/2016/TT-NHNN and its amendments and supplements (Circular 05/2016/TT-NHNN, Circular 05/2017/TT-NHNN). This Circular 12 took effect from November 15, 2022.
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Chuyên mục: FINANCE, TAX & INSURANCE, LEGAL NEWSLETTERS
foreign exchange, foreign loan
129
Chuyên mục: FINANCE, TAX & INSURANCE, LEGAL NEWSLETTERS foreign exchange, foreign loan 129Some new points on tax obligations when setting up and using enterprises’ Science and Technology Development Fund
On November 7, 2022, the Ministry of Finance issued Circular 67/2022/TT-BTC providing guidelines for tax obligations when enterprises set up and use their Science and Technology Development Funds. Circular 67 amends, supplements, and annuls a number of provisions in Joint Circular 12/2016/TTLT-BKHCN-BTC providing guidelines for the allocation and management of the science and technology development fund in enterprises. Circular 67 shall take effect from December 23, 2022.
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science and technology, tax obligations, taxes
129
Chuyên mục: FINANCE, TAX & INSURANCE, LEGAL NEWSLETTERS science and technology, tax obligations, taxes 129Some new points related to bank guarantee
Circular 11/2022/TT-NHNN regulating the bank guarantee has been issued to replace Circular 07/2015/TT-NHNN stipulating the bank guarantee and Circular 13/2017/TT-NHNN amending and supplementing a number of articles of Circular 07/2015/TT-NHNN. Circular 11 will take effect from April 1, 2023.
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bank, electronic guarantee, guarantee agreement, guarantee commitment
162
Chuyên mục: FINANCE, TAX & INSURANCE, LEGAL NEWSLETTERS bank, electronic guarantee, guarantee agreement, guarantee commitment 162New contents of the Circular guiding compulsory insurance in construction investment
On August 11, 2022, the Ministry of Finance promulgated Circular 50/2022/TT-BTC guiding Decree 119/2015/ND-CP on compulsory insurance in construction investment and Decree 20/2022/ND-CP amending Decree 119/2015/ND-CP regulating compulsory insurance in construction investment. This Circular takes effect from October 1, 2022 and replaces Circular 329/2016/TT-BTC guiding the implementation of Decree 119/2015/ND-CP regulating compulsory insurance in construction investment activities.
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compulsory insurance, construction, insurance, investment
174
Chuyên mục: FINANCE, TAX & INSURANCE, LEGAL NEWSLETTERS compulsory insurance, construction, insurance, investment 174Regulations on the issuance of bonds to the international market by enterprises that are not guaranteed by the Government
On July 29, 2022, the State Bank of Vietnam promulgated Circular 10/2022/TT-NHNN guiding the foreign exchange management for the issuance of bonds to international markets by enterprises that are not guaranteed by the Government, which replaces Circular 17/2013/TT-NHNN.
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bonds, international bonds
118
Chuyên mục: FINANCE, TAX & INSURANCE, LEGAL NEWSLETTERS bonds, international bonds 118
