According to the Vietnam General Department of Taxation, when the Vietnam tax authorities identify those foreign workers in Vietnam, who are subject to Personal Income Tax (PIT) in Vietnam and foreign countries, but fail to declare tax, such foreign workers or foreign employee will be liable to the administrative sanctions on tax in Vietnam. Even … Read More
On August 7th, 2014 the Chairman of the Vietnam Bar Association has signed the petition submitting to the Minister of the Vietnam Ministry of Public Security, to officially request for consideration annulling or amending the scope of the Article 38 of the Circular No. 28/2014 (“Circular 28”). Pursuant to the Vietnam Bar Association, the Article … Read More
General Department of Taxation of Vietnam has recently issued official letter 3369/TCT-HTQT effective Aug 19th, 2014 guiding the procedures for certifying tax paid in Vietnam by foreign residents. Accordingly, pursuantto Article 44.5a, Chapter V, Circular No.156/2013/ TT-BTC dated Jun 11th, 2013 of the Vietnam Ministry of Finance, when a resident of a contracting country has … Read More
ANT Lawyers – Jul 7th, 2013. There have been changes in the legal procedures in Vietnam in regard to the regulations related to international trade. In particular, the licensing for temporary import and re-export of used goods, frozen food, imported goods with special consumption tax have been adjusted. The Ministry of Industry and Trade Vietnam … Read More
Purchasing and exchanging goods are ancient activities emerging from human’s demand of foods, drinks and other daily needs. Retailing and consumer goods distribution in Vietnam have developed rapidly in Vietnam driven by the growing of young mid-income consumer group in Vietnam. The retailing index has been high according to A.T.Keraney – a famous US consulting … Read More
New Vietnam Law on Bankruptcy has been voted and approved by Vietnam National Assembly on Jul 19th, 2014 and is expected to make contribution to resolve the current problems about requirements of the enterprises, cooperatives which declare bankruptcy; to ensure equality in protecting the interests of the State, the legitimate rights and obligations of enterprises, … Read More
On 24th June 2014, the new Vietnam Law on Notarization has been promulgated. Along with the certifying the authenticity and validity of the contract, other civil transactions in writing, Clause 1, Article 2 of the amended Vietnam Law on Notarization stipulates: “Notaries have the authority to certify the accuracy, legitimacy, social ethics of the translation … Read More
According to Decree 23/2007/ND-CP, a foreign-invested company wishes to open more than two retail outlets will need to pass an Economic Need Test (ENT) except in limited circumstances. However, there are not specific definitions on ENT, in which the investor could check it against their capility that could make foreign investors be hesitated on entering Vietnam … Read More
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