The Ministry of Finance has announced 37 new auditing standards in Circular 214/2012/TT-BTC, these standards will be applied from January 1st 2014. Some auditing standards may be cited as: Standard No. 210 – Audit contract, Standard No. 230 – Audit documents and records, Standard No. 300 – Planning for the audited financial statements, Standard No. 500 – … Read More
Current Vietnam law on Social Insurance regulates conditions entitled to labor accidents for workers that compulsorily participate in social insurance in cases: – Accident at work and during working hours, including during breaks, mid-shift meal, preparation time and finish the job. – Accident at work or outside working hours when working as requested by the … Read More
One key point to be noted in the Decision 563/QD-NHNN issued by the State Bank of Vietnam (SBV) is that: The trading of gold will be stopped if before announcing the result, the gold price fluctuates over the price in the approved plan. The exchange office will notify the participating traders to stop trading. Additionally, a number … Read More
From April 29th 2013, the import tax for used passenger car from 9 seats (including the driver) will be increased. Accordingly, for car less than 1,000 cc in heading 8703 of tax category will be applied the new tax rate of USD 4,200. For car from 1,000 cc to 1,500 cc, the tax is of USD … Read More
At ANT Lawyers, we take time to interact with local experts, and international law firms networks, and other associations in the related practice such as Vietnam Bar Federation, Hanoi Bar Association, World Mediation Organization, Prae Legal law firm network On Air Events ANT Lawyers is a Vietnamese law firm with English speaking lawyers. We understand the laws of Vietnam … Read More
Decision 105/QD-UBCK of the State Securities Commission of Vietnam on promulgating the regulations on the establishment and operation of the risk management system for securities company From February 26th 2013, securities companies are required to establish and operate the risk management system in accordance with the business conditions of the company. To legalize the requirements for risk … Read More
Circular 05/2013/TT-BCT of the Ministry of Industry and Trade regulating the temporary import for re-export Recently, the Ministry of Industry and Trade issued Circular 05/2013/TT-BCT regulating the temporary import for re-export activities, which has a number of adjustments to the list of permitted goods to temporary import for re-export. For frozen food, it is allowed to temporary import … Read More
Circular 05/2013/TT-BTC dated January 9th 2013 of the Ministry of Finance guiding the financial regime for credit institutions and foreign bank branches The Circular guiding some specific costs which are charged to expenses as business operation expenses, tax expenses, assets, expenses for staffs, expenses for management activities, public services, risk reserve fund and others. Accordingly, the … Read More
Copyright means the rights that creators have over their literary and artistic works including software, database, technical drawings, maps, books, music, paintings, photograph, architecture, sculpture, and films, advertisements… Developing countries tend to have lower IP indexes than developed countries. However, with the integration into the global economy through signing trade agreements, the bar for protection … Read More
Under Intellectual Property Law of Vietnam, invention is a technical solution which must be of worldwide novelty, involves inventive steps and is applicable in various social and economic fields. The subject of invention and utility solution may be a device, process, substance, microorganisms, cell culture, and use thereof in accordance with a new function. Subject … Read More
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