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 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.

Mazars Vietnam Newsletter - Issue October 2017

Mazars’ Vietnam editorial team is proud to present its monthly newsletter for October 2017. The issue covers tax and legal updates including operational and payroll changes in the regulations relevant to Personal Income Tax ("PIT").

NEW CIRCULAR 93 2017 TT-BTC ON VAT METHOD APPLICATION

On 19 September 2017, the Ministry of Finance issued Circular No. 93/2017/TT-BTC (“Circular 93”) providing amendments on procedures to register and change VAT calculation and declaration method, aiming to reform administrative procedures to facilitate enterprises. Accordingly, from 05 November 2017 when Circular 93 takes effect, the submission of Form No. 06/GTGT for such registration and change will no longer be required.

Mazars Vietnam Newsletter - Issue September 2017

Mazars’ Vietnam editorial team is proud to present its monthly newsletter for September 2017.The issue covers tax and legal updates including strategic, operational and payroll changes in regulations relevant to Corporate Income Tax ("CIT"), Value Added Tax ("VAT"), and several updates on Personal Income Tax ("PIT").

HIGHLIGHTED POINTS OF DRAFT LAW ON AMENDMENTS OF 5 TAX LAWS

On 15 August 2017, the Ministry of Finance (“MOF”) held a press conference titled "Introduction of draft Law on amendments of five (05) tax laws". This project is part of the efforts of the MOF and the Vietnamese Government to restructure state budget revenue, ensure national financial security as well as to formulate a consistent tax policy in order to ease the difficulties for enterprises and be in line with international practice. As planned, the draft law is expected to be submitted to the National Assembly for approval in 2018 and will take effect as from 01 January 2019. The draft law has the following remarkable points:

SOCIAL INSURANCE LAW FROM 2018

As you may already be aware of, there are several important changes in the ways the compulsory insurances are applied and calculated as from 2018. Although they are not really new regulations, mostly based on the Social Insurance Law in 2014, this coming year of 2018 shall be a key milestone where new rules take into effect. We would like to highlight major points as follows:

MAZARS VIETNAM NEWSLETTER - ISSUE JULY 2017

Mazars’ Vietnam editorial team is proud to present its monthly newsletter for July 2017.The issue covers tax and legal updates including strategic, operational and payroll changes in regulations relevant to Corporate Income Tax ("CIT"), Value Added Tax ("VAT"), License fee, Foreign Contractor Tax ("FCT"), electronic invoice and Personal Income Tax ("PIT") as well as updates on International financial standards.

MAZARS VIETNAM NEWSLETTER - ISSUE JUNE 2017

Mazars’ Vietnam editorial team is proud to present its monthly newsletter for June 2017.The issue covers operational tax and legal updates including both operational and payroll regulations relevant to Corporate Income Tax ("CIT"), Special Consumption Tax ("SCT"), Foreign Contractor Tax ("FCT"), invoice issuance, tax administration on online trading and Personal Income Tax ("PIT") as well as updates on International financial standards.

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