Vietnam tax & legal updates
You will find here all the issues of our "Vietnam Spotlight" newsletter related to the recent Tax, Legal and Accounting updates.
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Mazars in Vietnam Newsletter - Tax & Legal Update - Issue August 2021
We would like to bring you tax and legal updates for August 2021 with the following highlights influencing the corporate operations and payroll activities.
Mazars in Vietnam Newsletter - Customs Update - Issue August 2021
We would like to bring you notable customs updates for August 2021 with the following highlights influencing the import-export activities:
Mazars in Vietnam Newsletter - Tax & Legal Update - Issue July 2021
We would like to bring you tax and legal updates for July 2021 with the following highlights influencing the corporate operations and payroll activities.
Circular 45 guiding the application for the Advance Pricing Agreement on tax administration
On 18 June 2021, the Ministry of Finance issued Circular 45/2021/TT-BTC (“Circular 45”) providing guidance on the implementation of Article 41 of Decree 126/2020/ND-CP (“Decree 126”) dated 19 October 2020 of the Government on the application of the Advance Pricing Agreement (“APA”) on tax administration for companies having transactions with their related parties. Other contents of the APA mechanism are implemented in accordance with the provisions of the Law on Tax Administration 38/2019/QH14 (“Law on Tax Administration”) dated 13 June 2019, Decree 132/2020/ND-CP (“Decree 132”) dated 05 November 2020 of the Government on tax administration for companies having transactions with their related parties, and other relevant legal documents.
Resolution 68 introducing some policies to support employees and employers in difficulty due to the COVID-19 pandemic
On 01 July 2021, the Government released Resolution 68/NQ-CP (“Resolution 68”) introducing some policies to support employees and employers in difficulty due to the COVID-19 pandemic.