In order to unify the management of the construction permit for buildings and individual houses Sept, 04th 2012 , The Government issued Decree No. 64/2012/NĐ-CP on license of building permit. In particular, It is noted that the regulation for each building permit is only extended once Before 30 days from expiring day. After six months …
Conditions for enterprises to provide tax services Sep 9th, 2012 These following conditions must be met for an enterprise to become a tax agency: i) has legitimate business registration issued by government authority with tax services being recorded; ii) has at least two staff with tax practicing tax certificate. These above conditions are regulated in Circular …
Individual Tax Code issued Under Circular 80/2012 of the Ministry of Finance, individuals subject to personal income tax (PIT) who fully implement procedures and records for tax registration shall be granted “individual tax code card”. This is a permanent identification number to use. Organizations and individuals are responsible for withholding and paying …
LAW AMENDING, SUPPLEMENTING A NUMBER OF ARTICLES OF LAW ON SECURITIES Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51/2001/QH10; The National Assembly promulgates the Law Amending, Supplementing a number of Articles of Law on Securities No.70/2006/QH11. Article 1. Amending, supplementing a number of Articles …
GOVERNMENT SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness No. 108-2006-ND-CP Hanoi , 22 September 2006 DECREE PROVIDING GUIDELINES FOR IMPLEMENTATION OF A NUMBER OF ARTICLES OF LAW ON INVESTMENT The Government – Pursuant to the Law on Organization of the Government dated 25 December 2001; – Pursuant to the Law on Investment dated …
From Jul 3rd: Increase the gasoline import tax from 10% to 12% On Jul 3rd, 2012, Ministry of Finance (MOF) issued Circular No. 109/2012/TT-BTC guiding the import tax rates for some preferential goods under heading 2710 in the Preferential Import Tariff. Accordingly, the tax rate preferential tariffs for some goods under heading 2710, stipulated in …
LAW ON FOREIGN INVESTMENT IN VIETNAM In order to expand economic co-operation with foreign countries and to make contribution to the modernization, industrialization and development of the national economy on the basis of the efficient exploitation and utilization of national resources; In accordance with the 1992 Constitution of the Socialist Republic of Vietnam; This Law …
THÔNG TƯ Hướng dẫn thực hiện mức thuế suất thuế nhập khẩu ưu đãi đối với một số mặt hàng thuộc nhóm 2710 tại Biểu thuế nhập khẩu ưu đãi —————————- Căn cứ Luật thuế xuất khẩu, Thuế nhập khẩu ngày 14/6/2005; Căn cứ Nghị quyết số 295/2007/NQ-UBTVQH12 ngày 28/9/2007 của Ủy ban Thường vụ Quốc …
Circular 60/2012/TT-BTC dated 12/04/2012 by Ministry of Finance provide guidance on the implementation of tax obligations apply to foreign organizations and individuals which are doing business in Vietnam or having income in Vietnam This circular 60/2012/TT-BTC takes effect from May 27th, 2012. This circular instead of circular 134/2008/TT-BTC dated 31/12/2008, circular 197/2009/TT-BTC dated 9/10/2009 and …
NATIONAL ASSEMBLY No. 36/2009/QH12 SOCIALIST REPUBLIC OF VIỆT NAM Independence – Freedom – Happiness LAW ON AMENDMENT AND SUPPLEMENT TO SOME ARTICLES OF INTELLECTUAL PROTERTY LAW Pursuant to the 1992 Constitution of the Socialist Republic of Việt Nam, which was amended and supplemented under the National Assembly’s Resolution No. 51/2001/QH10; The National Assembly …
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