Under the provisions of the Vietnam Criminal Code 1999 (as amended and supplemented in 2009), high technology crime offenders are mainly governed under Article 224, 225, 226, 226a of in the field of information technology and telecommunications as follows: Article 224: Crime to spread viruses, computer programs featuring detrimental to the operation of computer networks, telecommunication …
Enterprises employing foreign workers in Vietnam should be aware of issues on visa, work permit, liability of enterprise related to Personal Income Tax (PIT) of the foreign employee as declaration, payment and finalization to ensure legal compliance. Visa Foreigners eligible working in Vietnam are foreign investors whom contribute capital to set-up company in Vietnam, chief representative …
The Vietnam Family and Marriage Act 2014 has officially been passed and will take effect from Jan 1st, 2015. The Vietnam law on Marriage and Family in 2014 has the following notable update: Same-sex marriage is not banned but not yet officially recognized The Law on Marriage and Family in 2014 abolishes the regulations that “prohibit marriage …
This Penal Code 2009 is amending and supplementing a number of articles of the penal code 1999. This Penal Code 2009 takes effect on January 1, 2010 THE NATIONAL ASSEMBLY ——- SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ——— No. 37/2009/QH12 Hanoi, June 19, 2009 LAW AMENDING AND SUPPLEMENTING A NUMBER OF …
NATIONAL ASSEMBLY No. 60-2005-QH11 SOCIALIST REPUBLIC OF VIỆT NAM Independence – Freedom – Happiness Hà Nội, November 29, 2005 LAW ON ENTERPRISESS Pursuant to the 1992 Constitution of the Socialist Republic of Việt Nam as amended and supplemented by Resolution 51-2001-QH10 dated 25 December 2001 of Legislature X of the National Assembly at its 10th session. This …
On 12/4/2012, Ministry of Finance issued circular 58/TT-BTC, providing guidance on the implementation No. 05/2012/QĐ-TTg dated 19/1/2012 about the pilot VAT refund for goods purchased by foreigners in Vietnam leaving through Noi Bai International and Tan Son Nhat International Airport. On 28/5/2012, Ministry of Finance issued No.1317/QĐ-BTC of the correction Circular 58/2012/TT-BTC dated 12/4/2012by Ministry …
Customs procedures are always a haunting torment of many companies and businesses. Recently, the Prime Minister has ordered Vietnam Ministry of Finance, the General Department of Customs to review the administrative procedures and plan for reducing, amending of the unnecessary procedures that hindering and harassing businesses, to make investment in Vietnam more competitive and the …
Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended andsupplemented under Resolution No. 51/2001/QH10; The National Assembly promulgates the Law on Enterprise Income Tax. Chapter I GENERAL PROVISIONS Article 1.- Governing scope This Law provides for enterprise income taxpayers, taxable incomes, tax -exempt incomes, tax bases, tax calculation methods, and …
DECREE No. 68/2002/ND-CP OF JULY 10, 2002 DETAILING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE MARRIAGE AND FAMILY LAW ON THE MARRIAGE AND FAMILY RELATIONS INVOLVING FOREIGN ELEMENTS THE GOVERNMENT Pursuant to the December 25, 2001 Law on Organization of the Government; Pursuant to the June 9, 2000 Law on Marriage and Family; …
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 …
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