NewsBriefs

View this page in: Tiếng Việt

A periodic summary of new rulings and other legal documents relating to legal, tax and investment developments in Vietnam.

Mar

Feb

  • 28 Feb: Asset and Wealth Management: a new era of growth, disruption and opportunity English / Vietnamese
  • 27 Feb: New guidance from Customs on finalization reports for materials imported under export production mode English / Vietnamese
  • 23 Feb: An update on Immigration English / Vietnamese
  • 22 Feb: IFRS 15: revenue reporting’s global makeover English / Vietnamese
  • 15 Feb: SWIFT Customer Security Framework: The clock is ticking English / Vietnamese

Jan

  • 19 Jan: New Decree providing guidance on the Accounting Law 2015 English / Vietnamese

 

Dec

  • 19 Dec: Prime Minister: duplicative and overlapping tax and financial audits should be stopped English / Vietnamese
  • 16 Dec: Amendments to the Law on Investment English
  • 07 Dec: New Circular amending and supplementing some articles of management, use and depreciation of fixed assets English / Vietnamese
  • 05 Dec: Value added tax applied to trademark fees English / Vietnamese

Nov

Oct

  • 26 Oct: New Circular providing guidance on Vietnamese Corporate Accounting System for SMEs English / Vietnamese
  • 18 Oct: Employee share schemes for Vietnamese English / Vietnamese
  • 17 Oct: Discussion draft of new transfer pricing decree released English / Vietnamese
  • 13 Oct: Customs update: New rules for late submission of C/Os English / Vietnamese
  • 12 Oct: Submission of finalization reports on materials imported for export production English / Vietnamese

Sep

  • 26 Sep: New deadlines imposed on submission of C/Os English / Vietnamese
  • 21 Sep: Personal Income Tax (“PIT”) Enforcement English / Vietnamese
  • 20 Sep: New regulations guiding Law on Import & Export Duties English / Vietnamese
  • 19 Sep: Circular 130 guiding Decree 100 on VAT, SST and tax admin English / Vietnamese
  • 12 Sep: New Circular on licensing and management of foreign construction contractors operating in Vietnam English

Aug

  • 31 Aug: Decree No. 73/2016/ND-CP on the details of the implementation of the Law on Insurance Business and amendments to certain articles of the Law on Insurance Business English / Vietnamese
  • 23 Aug: PwC Legal continues Asia expansion with Partner hire in Vietnam English / Vietnamese
  • 15 Aug: New Circular on tax registration English / Vietnamese
  • 08 Aug: New regulations on VAT refunds: Increased supervision by the General Department of Taxation English / Vietnamese
  • 05 Aug: BEPS Working Group established English / Vietnamese
  • 04 Aug: New Decree on VAT, special sales tax and tax administration English / Vietnamese
  • 03 Aug: Decree guiding voluntary pension schemes English / Vietnamese

July

  • 20 Jul: New offshore indirect investment regulations English
  • 19 Jul: Reporting requirements - a reminder English
  • 15 Jul: Administrative penalties for violations in investment activities English

June

  • 30 June: Draft Decree on new Accounting Law - New regulations on providing cross-border accounting services English / Vietnamese
  • 09 June: PwC lists ten tech-driven forces shaping financial services in 2020 English / Vietnamese
  • 08 June: Changes in relation to administrative penalties English / Vietnamese

May

Apr

March

  • 25 Mar - Circular No. 53/2016/TT- BTC amending and supplementing some articles of Circular No. 200/2014/TT-BTC - Guidance on corporate accounting English / Vietnamese
  • 18 Mar - PwC study: FinTech is reshaping Financial services English / Vietnamese
  • 18 Mar - New Circular guiding taxation of upstream oil and gas activities English / Vietnamese

February

  • 24 Feb - Conditions applicable to foreign investment published on MPI’s website English
  • 24 Feb - Guidance on Business License Tax English / Vietnamese
  • 18 Feb - New Regulation on Work Permits English / Vietnamese
  • 04 Feb - New decree on representative offices and branches of foreign companies English

January

  • 22 JanUpdate on Vietnam Social Security Scheme for expatriate employees English / Vietnamese
  • 21 Jan - New Circular on Special Sales Tax English / Vietnamese
  • 18 Jan New regulations on labour contracts and disciplinary matters English / Vietnamese
  • 16 Jan - Accounting Law 2015 English / Vietnamese
  • 13 JanKey changes to the compulsory state social insurance scheme from 2016 English / Vietnamese
  • 11 Jan New export tariff and preferential import tariff effective 1 January 2016 English
  • 11 JanAnnual Corporate Income Tax return must be accompanied by audited financial statements English / Vietnamese
  • 08 JanCircular 155/2015/TT-BTC regarding information disclosure on securities markets English / Vietnamese

December

  • 28 Dec - 2015 Final Personal Income Tax Return English / Vietnamese
  • 15 Dec - Representative office annual operations report English / Vietnamese
  • 13 Dec - 2015 year end tax compliance English / Vietnamese
  • 8 Dec - Decree guiding the Law on Investment English
  • 4 Dec - Submission of Finalization report for export production scheme English / Vietnamese
  • 2 Dec - Establishment of Transfer Pricing Audit Divisions in Ho Chi Minh City, Binh Duong and Dong Nai English

November

October

  • 30 Oct - New guidance on use of company seals English
  • 29 Oct - New Circular on Natural Resource Tax English / Vietnamese
  • 27 Oct - Enforcement of Collection of Trade Union Fees English
  • 23 Oct - Value Added Tax (VAT) for staff welfare expenses English / Vietnamese
  • 23 Oct - Official letter of Ministry of Finance responding to questions relating to Circular 200/2014/TTBTC English / Vietnamese
  • 20 Oct - New approaches taken in tax audits in Vietnam - involvement of State AuditorEnglish

September

  • 25 Sep - First decree guiding the new Law on Enterprises issued English / Vietnamese
  • 17 Sep - New letter from the Ministry of Finance regarding applicable accounting regime for life insurance companies and reinsurance companies in 2015 English / Vietnamese
  • 9 Sep - FX rate applicable to transactions in foreign currency English / Vietnamese

August

  • 12 Aug - Duty/VAT waiver on actual materials in stock of Export Processing Enterprises English / Vietnamese
  • 12 Aug - Foreign Contractor Tax treatment of goods supplied to domestic market from bonded warehouse English / Vietnamese
  • 5 Aug - New Rules on Retiring Employees and Probationary Periods English / Vietnamese
  • 3 Aug - Financial year end 30 June tax compliance English

July

  • 27 Jul - Guidance for implementation of the new Law on Investment and Law on Enterprises English
  • 24 Jul - Important Changes on Personal Income Tax (“PIT”) English / Vietnamese
  • 13 Jul - PwC Forensic Newsletter - July 2015 English / Vietnamese
  • 8 Jul - PwC Legal NewsBrief_New regulations on foreign ownership of public companies English
  • 2 Jul - Guidance on the accounting system applicable to life insurance companies and reinsurance companies - Circular 199 English / Vietnamese
  • 2 Jul - Tax treatment in respect of the payment of the right to use intellectual property English / Vietnamese
  • 1 Jul - Enterprise data confirmation English

June

May

April

  • 21 Apr - New circular guiding customs valuation English / Vietnamese
  • 21 Apr - New circular guiding customs procedures English / Vietnamese
  • 6 Apr - PwC Saratoga Metric of the Month - April 2015 English / Vietnamese
  • 2 Apr - Special Preferential Import Tariffs to implement ASEAN – Japan and Vietnam – Japan Agreements during 2015 – 2019 English / Vietnamese

March

February

  • 27 Feb - Decree 12 guiding the new amended tax law English / Vietnamese
  • 6 Feb - New Circular providing guidance on Vietnamese Corporate Accounting System English / Vietnamese
  • 3 Feb - Saratoga Metric of the Month - Feb 2015 English / Vietnamese

January

  • 23 December 2014 - Ease of customs boosted by new laws English
  • 17 December 2014 - Representative office annual operations report English / Vietnamese
  • 15 December 2014 - Personal Income Tax (“PIT”) for employees of foreign contractors working in Vietnam English / Vietnamese
  • 10 December 2014 - New regulation on the import of mobile phones English / Vietnamese
  • 8 December 2014 - 2014 year end tax compliance English / Vietnamese
  • 4 December 2014 - 2014 Final Personal Income Tax (“PIT”)Return English / Vietnamese
  • 4 December 2014 - New law on residential housing - relaxation of rules for foreigners buying properties in Vietnam English
  • 2 December 2014 - PwC Saratoga: Metric of the Month - December 2014 English /Vietnamese
  • 1 December 2014 - Finance for Non-Financial Professionals, 2 day workshop – 27th and 28th January, 2015 in the Novotel Hotel, Ho Chi Minh City English
  • 1 December 2014 - Payment for share/equity acquisition English / Vietnamese
  • 28 November 2014 - Major new laws passed by National Assembly - New laws on investment and on enterprises English
  • 27 November 2014 - What sets top performing HR teams apart?English / Vietnamese
  • 26 November 2014 - Two new tax laws! English / Vietnamese
  • 25 November 2014 - New regulations on registration of operating offices of oil and gas subcontractors in Ba Ria Vung Tau Province English / Vietnamese
  • 21 November 2014 - Investments in Asia Pacific will continue to climb English / Vietnamese
  • 18 November 2014 - Minimum salaries increased from 1 January 2015 English / Vietnamese
  • 17 November 2014 - Import license for fertilizer products English / Vietnamese
  • 13 November 2014 - PwC former Global Managing Partner Jermyn Brooks talks at Eurocham Business Luncheon English
  • 12 November 2014 - Consumption norm adjustments for exported goods English /Vietnamese
  • 28 October 2014 - Circular 151 guiding Decree 91 on various tax issues English / Vietnamese
  • 10 October 2014 - A&P cap to be abolished English
  • 9 October 2014 - Decree 91 amending various tax decrees English / Vietnamese
  • 7 October 2014 - Forensics - Conflicts of Interest English
  • 3 October 2014 - Global State of Information Security Survey 2015 English / Vietnamese
  • 30 September 2014 - Circular 25 Foreign Loan Registration English / Vietnamese
  • 17 September 2014 - Further changes proposed to the draft Law on Investment English
  • 4 September 2014 - New customs law English / Vietnamese
  • 4 September 2014 - Simplification of tax filing procedures English / Vietnamese
  • 29 August 2014 - Resolution 63 proposing tax measures to address financial difficulties faced by enterprises English / Vietnamese
  • 27 August 2014 - Customs update: Import requirements for used machinery, equipment and production lines English / Vietnamese
  • 21 August 2014 - Decree 75 on Vietnamese employees working for foreign entities in VietnamEnglish / Vietnamese
  • 19 August 2014 - New Foreign Contractor Tax regulations – significant extensions in scopeEnglish / Vietnamese
  • 14 August 2014 - Revised TP Declaration Form English / Vietnamese
  • 1 August 2014 - Managing Vietnam Personal Income Tax of frequent business travellersEnglish / Vietnamese
  • 31 July 2014 - New Law On Bankruptcy English / Vietnamese
  • July 2014 - PwC launches Human Capital Benchmarking study English / Vietnamese
  • 25 July 2014 - New Land Law English / Vietnamese
  • July 2014 - Leading change English / Vietnamese
  • 14 July 2014 - Circular 78 on Corporate Income Tax (CIT) English / Vietnamese
  • 9 July 2014 - America dominates the world top 100 most valuable companies English /Vietnamese
  • 13 June 2014 - New measures targeting foreign sourced loans English / Vietnamese
  • June 2014 - Talent Adaptability - Global economy misses out on $150bn due to talent mismatch English / Vietnamese
  • 6 June 2014 - World Cup home advantage boost for Brazil, but England face battle in ‘Group of Death’, says PwC report English
  • 4 June 2014 - Personal income tax (PIT) applicable to airfares provided to employees working on a rotation basis: English / Vietnamese
  • 26 May 2014 - Circular 39/2014 on invoicing regulations: English / Vietnamese
  • 23 May 2014 - Tax relief for victims of recent riots: English / Vietnamese
  • 6 March 2014 - New Decree on invoicing: English / Vietnamese
  • 4 March 2014 - PwC People Services: English / Vietnamese
  • 20 February 2014 - Circular 219 on Value Added Tax (VAT): English / Vietnamese
  • 14 February 2014 - Guidance on 2013 Personal Income Tax (PIT) Finalisation: English /Vietnamese
  • 15 January 2014 - An update on work permit issuance in Ho Chi Minh City: English /Vietnamese
  • 14 January 2014 - Circular 201/2013 guiding the application of the Advanced Pricing Arrangement in tax administration: English / Vietnamese
  • 3 January 2014 - Circular 205/2013 on implementation of Double Tax Agreements: English /Vietnamese
  • 3 January 2014 - Decree guiding implementation of the Law on Advertising: English /Vietnamese
  • 3 January 2014 - Decree 209 on Value Added Tax: English / Vietnamese
  • 3 January 2014 - Decree 218 on Corporate Income Tax: English / Vietnamese