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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NEW PENAL CODE AND OTHER LEGAL ALERTS

For this February issue, we would like to highlight some major legal changes in Vietnam relating to the new penal code, amendment of provisions on logistics services business and extension of time-limit for dealing with current accounts of organizations without legal status as follows:

Mazars Vietnam Newsletter - Issue January 2018

We would like to bring you tax and legal updates in January 2018 with the highlights of amendments & supplements on Decrees related to Corporate Income Tax ("CIT") and Value Added Tax ("VAT"); import duty exemption; interest on late payment; deductible expense on of late issued invoice; cap for loan interest deductions of companies having related party transactions as well as other Personal Income Tax ("PIT").

NEW REGULATIONS ON TRADING ACTIVITIES OF ECONOMIC ORGANIZATIONS WITH FOREIGN OWNED CAPITAL

On 15 January 2018, the Government promulgated Decree No. 09/2018/ND-CP detailing Law on Commerce and Law on Foreign Trade Management on activity of sale and purchase of goods and activities directly related to the sale and purchase of goods of foreign investors, economic organizations with foreign owned capital in Vietnam (“Decree 09”). This new Decree took effect from the date of promulgation and replaced Decree No. 23/2007/ND-CP (“Decree 23”).

Mazars Vietnam Newsletter - Issue December 2017

We would like to bring you tax and legal updates in December 2017 with the highlights of the effect date of the new list of vietnam’s export and import goods, rice export business, clarification on the scope of vietnam’s competition law, several updates on CIT and PIT, DTA, VAT invoice for gifts to customer on Tet holiday.

Tax Labour Calendar 2018

As we have come to end of the year 2017, we are delighted to offer this “Compliance Calendar 2018” in English and Vietnamese including periodic requirements of tax and labour compliance as stipulated in the latest legal documents. Any non-compliance will possibly subject to administrative penalties under prescribed laws and regulations.

Please kindly find the bilingual calendar in the Downloads section below.

Notable Tax Points for 2018

As we are welcoming 2018, We would like to bring you several special notable tax points in the targeted topic of Social Insurance ("SI").
The issue covers the following highlights:

Mazars Vietnam Newsletter - Issue November 2017

Mazars’ Vietnam editorial team is proud to present its monthly newsletter for November 2017. The issue covers tax and legal changes including operational updates on the regulations relevant to import tax, permanent establishment of a foreign contractor, VAT of leasing software activity, liquidation of a branch’s fixed asset, stock-out-cum-internal-delivery-notes, repairing services of temporarily imported machine within the territory of Vietnam, guideline on faulty goods used as gift to employees and Tax policy of Vietlott lottery distribution system.

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