Legal advice & case studies.

Under the provisions of this Circular, the mines have to make investment and construction projects including mines under the national important project approved by the National Assembly through the investment policy; included in portfolio sector planning which has been approved by the competent authority and have the decision to approve mineral reserves of the competent … Read More

According to Decision 2404/QD-BTC on September 27th 2012 on inspection the of the VAT refund under the status ‘refund first, inspect later’, the Ministry of Finance provide guidance on the settlement of tax refund as follows: If identifying the tax amount not eligible for refund or further information required, the tax office must immediately send request … Read More

From October 22nd 2012, the amount of VAT to be paid from June 2012 will continue to be extended until April 20th 2013. That’s the key contents of Circular 175/2012/TT-BTC guiding the extension to pay VAT under Resolution 67/NQ-CP issued on October 22nd 2012. Previously, those amount of tax was extended until January 2013 as regulated … Read More

  These following guide on the Law on Special Consumption with Yacht, The Dispatch No. 2738/TCT – CS on Jul, 31th 2012 issued by General Department of Taxation as following; Pursuant to Clause 3, Article 3 of the Law on Special Consumption No. 27/2008/QH12 on November, 14th 2008 of the National Assembly “The aircraft, yachts used … Read More