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 October 2023
We would like to bring you the latest issue of Mazars Tax & legal Update Newsletter in August 2023, which covers a wide range of guidance on FCT, E-Invoice, CIT, VAT and related matters.
Circular No. 05/2023/TT-BKHDT on investment supervision and assessment report forms
Although the requirement for investment supervision and assessment reports has existed since 2021, the Ministry of Planning and Investment has just issued the new report forms recently under Circular No. 05/2023/TT-BKHDT dated 30 June 2023 on investment supervision and assessment report forms; online reporting regime and management of operation of information system for supervision and assessment of investment in programs and projects using State-owned capital (“Circular 05”), which is effective from 1 September 2023.
Decree No. 70/2023/ND-CP on recruitment of foreign employees in Vietnam
On 18th September 2023, the Government promulgated Decree No. 70/2023/ND-CP amending and supplementing a number of articles of Decree No. 152/2020/ND-CP (“Decree 152”) on foreign employees working in Vietnam and recruitment and management of Vietnamese employees working for foreign employers in Vietnam (“Decree 70”).
Mazars in Vietnam Newsletter - Tax & Legal Update - Issue August 2023
We would like to bring you the latest issue of Mazars Tax & legal Update Newsletter in August 2023, which covers a wide range of guidance on E-Invoice, CIT, VAT and related matters.
Term deposit in regard of foreign loans not guaranteed by the Government according to Circular No. 08/2023/TT-NHNN
On 30 June 2023, the Governor of the State Bank of Vietnam has promulgated Circular No. 08/2023/TT-NHNN on conditions on foreign borrowing not guaranteed by the Government, replacing Circular No. 12/2014/TT-NHNN dated 31st March 2014 and amending a number of provisions in Circular No. 12/2022/TT-NHNN dated 30 September 2022 (“Circular 08”).