VIETNAM TAX & LEGAL UPDATES AND ALERTS

You will find here all the issues of our "Vietnam Spotlight" newsletter related to the recent Tax & Legal Updates.

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Mazars Vietnam Newsletter - Issue November 2019

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We would like to bring you tax and legal updates in November 2019 with the following highlights influencing the corporate operations:

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Mazars Vietnam Newsletter - Issue October 2019

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We would like to bring you tax and legal updates in September 2019 with the following highlights influencing the corporate operations:

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Tax Alert - Circular 68/2019/TT-BTC guiding the implementation on electronic invoice

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On September 30th, 2019, the Ministry of Finance issued Circular 68/2019/TT-BTC ("Circular 68") guiding the implementation of Decree No. 119/2018 / ND-CP (Decree 119 ") on the electronic invoice (e-invoice) when selling goods and providing services with notable points as below:

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Mazars Vietnam Newsletter - Issue September 2019

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We would like to bring you tax and legal updates in September 2019 with the following highlights influencing the corporate operations:

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Tax Alert - Circular 48/2019/TT-BTC (“Circular 48”) guiding the recognition and settlement of provisions

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On 8 August 2019, the Ministry of Finance issued Circular 48/2019/TT-BTC (“Circular 48”) replacing Circular 228/2009/TT-BTC (“Circular 228”), guiding the recognition and settlement of provisions. This Circular takes effect from 10 October 2019, applies for the financial year 2019 and has some notable points as follows:

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Mazars Vietnam Newsletter - Issue August 2019

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We would like to bring you tax and legal updates in August 2019 with the following highlights influencing the corporate operations:

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Tax Alert - Changes in tax administration 2019

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On 13 June 2019, the National Assembly had passed the new Law on Tax Administration No. 38/2019/QH14. The new Law will take effect from 01 July 2020, except for the provision on E-invoices and E-documents, which shall be effective from 01 July 2022.
In comparison with the current laws, the new Law on Tax Administration contains some notable changes as follows:

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Tax Alert - New regulations in draft Labor Code 2019

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Draft 2 of Labor Code has recently been published by the Government for public inquiry. In comparison with the current Labor Code, the Draft contains some notable points as follows:

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Mazars Vietnam Newsletter - Issue May 2019

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We would like to bring you tax and legal updates in May 2019 with the following highlights influencing the corporate operations:

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Tax Alert - Law on Investment and Law on Enterprises, New Regulations

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The Ministry of Planning and Investment has submitted to the Government the Draft Law on amending and supplementing some articles of Law on Investment 2014 and Law on Enterprises 2014. In comparison with the current laws, the Draft contains some notable changes as follows:

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