Vietnam tax & legal updates and alerts
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Tax & Legal Newsletter
You will find here all the issues of our "Vietnam Spotlight" newsletter related to the recent Tax & Legal Updates.
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Customs Alert - Circular No. 07/2021/TT-BTC on deadline for C/O submission under EVFTA
On 25/01/2021, the Ministry of Finance issued Circular no. 07/2021/TT-BTC ("Circular 07") providing guidance on the deadline to submit Certificate of Origin (“C/O”)(1) for goods imported into Vietnam under EU-Vietnam Free Trade Agreement (“EVFTA”).
Mazars in Vietnam Newsletter - Customs Update - Issue January 2021
We would like to bring you notable customs updates for January 2021 with the following highlights influencing the corporate operations activities:
Tax alert - Decree 145 guiding provisions of Labor code 2019 on labor conditions and labor relation
On 14 December 2020, the Government promulgated Decree No. 145/2020/ND-CP detailing and guiding the implementation of a number of articles of the Labor Code regarding labor conditions and labor relation (“Decree 145”). Such Decree provides for labor management, labor contract, labor outsourcing, dialogue at workplace, salary, working hour & rest hour, labor discipline & material liability, female employees & gender equality, domestic worker and labor dispute.
Tax Compliance Calendar 2021
For the upcoming 2021, we are delighted to offer this “Compliance Calendar 2021” in English and Vietnamese with the hope to help enterprises not missing any important deadlines. The issues include periodic requirements of tax and labour compliance as stipulated in the latest legal documents.
Please kindly find the bilingual calendar in the Downloads section below and let us know if you have any questions about the deadlines or would like assistance in meeting them.
Please kindly find the bilingual calendar in the Downloads section below and let us know if you have any questions about the deadlines or would like assistance in meeting them.
Mazars in Vietnam Newsletter - Tax & legal updates - December 2020
We would like to bring you tax and legal updates for December 2020 with the following highlights influencing the corporate operations and payroll activities:
Tax alert - Decree 132 on tax administration for companies having transactions with related parties
On 05 November 2020, the Vietnam Government issued Decree 132/2020/ND-CP (“Decree 132”) on tax administration for companies having transactions with related parties. Decree 132 takes effect from 20 December 2020 and is applicable to CIT period 2020 onwards, replacing Decree 20 and Decree 68.
Mazars in Vietnam Newsletter - Customs Update - Issue December 2020
We would like to bring you notable customs updates for December 2020 with the following highlights influencing the corporate operations activities:
Mazars in Vietnam Newsletter - Tax & legal updates - November 2020
We would like to bring you tax and legal updates for November 2020 with the following highlights influencing the corporate operations and payroll activities:
Tax alert - Draft Decree on CIT incentives for projects manufacturing prioritised supporting industry products
Draft Decree on CIT incentives for projects manufacturing prioritised supporting industry products.
Tax Alert - Decree 126 guiding Law on Tax administration 2019
On 19 October 2020, the Government issued Decree 126/2020/ND-CP ("Decree 126") providing further guidance on the implementation of Law on Tax administration 2019. This Decree takes effect from 05 December 2020 and will abolish the previous guidances on tax administration, as well as the previous forms used for tax declaration.