Mazars Vietnam Tax and Legal Updates October 2015 p2

We are pleased to present you our Vietnam Legal and Tax Update for October 2015. In this edition, we highlight the following breaking news:

  • Law No. 84/2015/QH13 on Occupational Safety and Hygiene
  • Decree 78/2015/ND-CP providing guidelines on business registrationCircular 28/2015/TT-BLDTBXH providing guidelines on unemployment insurance and unemployment allowance
  • Official Letter No. 1417/TCT-KK guiding on issuance of invoice for the co-operation support payment
  • Official Letter No. 1469/CT-TTHT guiding on pre-establishment expenses and contribution of capital
  • Official letter No. 3185/TCT-CS guiding on VAT when exported goods to related party was discounted due to malfunctions
  • Official Letter No. 3262/TCT-KK guiding on VAT for investment stage
  • Official Letter No. 3410/TCT-KK guiding on VAT for the company has late registered business activities
  • Official Letter No. 3234/LDTBXH-LDTL guiding on salary for employee who work on pre-announced holiday by employer