Vietnam Tax and Legal Tax Update December 2014

We are pleased to attach our Vietnam Legal and Tax Update for December 2014. In this edition, we highlight the following breaking news.

  • New Circular guiding procedures for registration, registration for change of foreign loans that are not guranteed by the government
  • Some amendments and supplementations to tax regulations
  • New Decree guiding Health Insurance Law
  • New minimum salary from 2015
  • Determination of tax incentive for cases of increasing investment capital and production scale
  • Some guidance on invoice
  • Tax policy on business expenses paid by employees’ personal bank card
  • Guidance on calculation of overtime allowance at night shift
  • Tax policy for non-compulsory insurance

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