Vietnam News Briefs*
A periodic summary of new rulings and other legal documents relating to legal, tax and investment developments in Vietnam.
To sign up for our e-mail alerts on regulatory & tax changes, please contact Richard Irwin , Partner, Tax and Legal Services
News Briefs - 2011
21 July 2011 - WITHHOLDING TAX ON PURCHASE OF GOODS UNDER IN COUNTRY EXPORT/IMPORT ARRANGEMENTS
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15 July 2011 - SUPPORTING DOCUMENTS PROVING TAX RESIDENCY STATUS
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1 July 2011 - Expiry of CIT incentives for export enterprises
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29 June 2011 - NEW REGULATIONS ON FOREIGNERS WORKING IN VIETNAM
Veera Maenpaa, a Senior Associate of PwC Legal in HCMC, says that the new decree on foreigners working in Vietnam showcases the Government's stricter attitude towards work permit regulations and the policy to promote employment of Vietnamese instead of foreigners. She says it is an interesting space to watch, particularly when it comes to the cooperation between the Department of Labour and the Ministry of Public Security. For futher details, please click here for English version or here for Vietnamese version, or call Veera at 84 (8) 3823 0796 Ext 1517.
23 June 2011 - PIT EXEMPTION ON PAYMENT/ALLOWANCE FOR MEDICAL TREATMENT OF FATAL DISEASES
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22 June 2011 - FOREIGN TAX CREDIT CLAIMS
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13 June 2011 - PRICEWATERHOUSECOOPERS (“PWC”) VIETNAM RECEIVED CERTIFICATE OF MERIT FROM THE PRIME MINISTER
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7 June 2011 - FCWT on secondment agreements
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25 May 2011 - FATCA - A NON REFUNDABLE 30% US WITH HOLDING TAX ON PAYMENTS TO FINANCIAL INSTITUTIONS
Download: Registration form (PDF 42 KB)
25 May 2011 - DEADLINE FOR RE-REGISTRATION OF FOREIGN INVESTED ENTERPRISES
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19 May 2011 - INFORMATION PROVISION OF ENTERPRISES LOCATED IN HO CHI MINH CITY
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11 May 2011 - NEW CIRCULAR ON TAX ADMINISTRATION
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10 May 2011 - IMPORT DUTY REFUND
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10 May 2011 - CIT PAYMENT DEFERRAL
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10 May 2011 - MID-SHIFT MEAL ALLOWANCE
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21 April 2011 - NEW CIRCULAR ON ISSUING CERTIFICATE OF ORIGIN
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13 April 2011 - FURTHER GUIDANCE ON PIT COMPLIANCE FOR FOREIGNERS
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11 April 2011 - 2011 CIT PAYMENT DEFERRAL
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6 April 2011 - GUIDANCE ON INVOICES
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5 April 2011 - COMMON MINIMUM SALARY TO INCREASE FROM 1 MAY 2011
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28 March 2011 - ELECTRONIC INVOICES
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21 March 2011 - NEW GUIDANCE FOR IN-COUNTRY EXPORT-IMPORT IN VIETNAM
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17 March 2011 - GUIDANCE ON ALLOCATION OF INPUT VAT BY BANKS BEFORE 200
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7 March 2011 - LAW ON THE PROTECTION OF CONSUMERS’ RIGHTS
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7 March 2011 - CORPORATE INCOME TAX AND TRANSFER PRICING ANNUAL COMPLIANCE
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1 March 2011 - GUIDANCE ON NEW CIT CIRCULAR
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24 February 2011 - NEW GUIDANCE ON PIT
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22 February 2011 - GUIDANCE ON 2010 CIT FINALISATION
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14 February 2011 - 2011 MONTHLY PIT DECLARATION AND 2010 PIT FINALISATION
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8 February 2011 - 2011 MONTHLY PIT DECLARATIONS
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28 January 2011 - CORPORATE INCOME TAX AND TRANSFER PRICING ANNUAL COMPLIANCE
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14 January 2011 - REMINDER - BUSINESS LICENSING TAX
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5 January 2011 - UPDATE ON PIT FILING FOR VIETNAMESE WORKING OVERSEAS
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News Briefs - 2010
30 December 2010 - AN UPDATE ON FCWT APPLICABLE TO TRAINING SERVICES
30 December 2010 - AN UPDATE ON SUBSTITUTE SUPPORTING DOCUMENTS
10 December 2010 - GUIDANCE ON PROFIT REMITTANCE
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10 December 2010 - UPDATE ON PIT AND IMMIGRATION DEVELOPMENTS
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9 December 2010 - Third country re-invoicing under the ASEAN-China Free Trade Agreement
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8 December 2010 - GOODS SENT BY COURIER TO BE EXEMPT FROM IMPORT DUTIES
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8 December 2010 - REPRESENTATIVE OFFICES ANNUAL REPORT REMINDER
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8 December 2010 - VAT APPLICABLE TO CREDIT AND GUARANTEE ACTIVITIES
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24 November 2010 - CIT INCENTIVES FOR EXPORT PROCESSING ENTERPRISES (“EPEs”)
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3 November 2010 - TAX RESIDENCY STATUS OF VIETNAMESE INDIVIDUALS WORKING OVERSEAS
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26 October 2010 - FORM USED FOR CORPORATE INCOME TAX (“CIT”) DECLARATION FOR HYBRID FOREIGN CONTRACTORS (“FCs”)
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13 October 2010 - NEW GUIDANCE ON PRICING CONTROLS
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8 October 2010 - NEW GUIDANCE ON CERTAIN PROVISIONS OF THE LAW ON ENTERPRISES
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6 October 2010 - APPLICATION OF HYBRID METHOD TO FOREIGN CONTRACTORS ("FCs")
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5 October 2010 - ANNUAL SUBMISSION OF TRANSFER PRICING DECLARATION FORM
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4 October 2010 - NEW DRAFT DECREE ON RETAILING
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30 September 2010 - VAT TREATMENT OF BANKING SERVICES
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24 September 2010 - GUIDANCE ON PIT CALCULATION METHODOLOGY
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23 September 2010 - CIT AND PIT TREATMENT OF GAINS UPON SALE OF SHARES JOINT STOCK COMPANIES (JSCs)
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17 September 2010 - 25% CIT APPLIED TO PROFITS DISTRIBUTED BY INVESTMENT FUNDS
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16 September 2010 - GUIDANCE ON PIT ISSUES
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16 September 2010 - REQUIREMENTS FOR REMITTANCES BY FOREIGN CONTRACTORS
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5 August 2010 - INPUT VAT CREDIT FOR EMPLOYEES’ HOUSE RENT
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16 July 2010 - ADDITIONAL GUIDANCE ON TEMPORARY VAT REFUND FOR EXPORTED GOODS
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5 July 2010 - NEW GUIDANCE ON VAT REFUNDS FOR IMPORTED FIXED ASSETS
1 July 2010 - CHECKLIST - EXPATRIATE MOVEMENTS
23 June 2010 - FURTHER GUIDANCE ON 2009 CIT FINALISATION
6 June 2010 - 2nd EXTENSION OF 2009 PERSONAL INCOME TAX “PIT” DEADLINE
2 June 2010 - TAX TREATMENT OF INTEREST INCOME/ EXPENSE AND FOREIGN EXCHANGE GAINS/ LOSSES
19 May 2010 - TAX INVESTIGATIONS IN HO CHI MINH CITY
11 May 2010 - NEW GUIDELINES ON TRANSFER PRICING
06 May 2010 - CHANGE IN WITHHOLDING TAX RATE ON INTEREST OF BONDS AND CERTIFICATES OF DEPOSIT
16 April 2010 - 2009 PIT OVERPAYMENTS
15 April 2010 - PIT TREATMENT ON PRE-ASSIGNMENT AND POST-ASSIGNMENT INCOME
5 April 2010 - TAXABLE INCOME WITH RESPECT TO GAINS FROM REVALUATION OF FIXED ASSETS
5 April 2010 - CUSTOMISED PIT RECEIPT
2 April 2010 - COMMON MINIMUM SALARY TO INCREASE FROM 1 MAY
2 April 2010 - NEW CIRCULAR ON 2010 CIT PAYMENT DEFERRAL
26 March 2010 - MANAGEMENT OF EXPATRIATES IN VIETNAM
24 February 2010 - 2010 CIT PAYMENT DEFERRAL
12 February 2010 - GUIDANCE ON 2009 PIT FINALISATION
10 February 2010 - GUIDANCE ON 2009 CIT FINALISATION
9 February 2010 - VIETNAM ACCOUNTING SYSTEM (“VAS”) COMPLIANCE
9 February 2010 - NEW FORMS FOR PERSONAL INCOME TAX (“PIT”) DECLARATION
29 January 2010 - INTEREST INCOME DURING CIT INCENTIVE PERIOD
25 January 2010 - INTEREST RATE SWAP WHT RATES
19 January 2010 - Tax Treatment of Foreign exchange gains/ losses
15 January 2010 - New Decree on Oil and Gas
15 January 2010 - Guidance on 2009 Personal Income Tax Finalisation
News Briefs - 2009
