Legal newsletter
AASC Auditing Firm respectfully invites you to refer to the Newsletter No. 01. 2024, which includes the following important updates:
Policy of tax:
Value added tax reduction policy according to the Resolution of the National Assembly
Promulgating Vietnam's Special Preferential Tariff to implement the Agreement to promote bilateral trade between Vietnam and Cambodia for the period 2023 - 2024
Official tax reply
Regulations on State Management
Amending and supplementing regulations on capital adequacy ratios for banks and foreign bank branches.
Amending a number of regulations on guidelines for converting state-owned enterprises and single-member limited liability companies with 100% state-owned charter capital under the Ministry of National Defense into Joint Stock Companies and guidelines for the transfer of state-owned capital shares in joint-stock companies where the Ministry of National Defense is the representative owner.
Amending the method for calculating illegal earnings and illegal profits obtained from committing violations of securities laws and the securities market.
Please see details by following the link: legal documents newsletter No. 2, 2024
AASC Auditing Firm respectfully invites you to refer to the Newsletter No. 01. 2024, which includes the following important updates:
Policy of tax
- Amending and supplementing Vietnam's special preferential import tariff schedule to implement the Regional Comprehensive Economic Partnership Agreement (RCEP Agreement) for the period 2022-2027
Official tax replies
Regulations on State Management
- Law on Real Estate Business 2023
Regulations on collection rates, collection and payment regimes, regions, management and use of road user fees
Other documents
Please see details via the link: Newsletter No. 01. 2024
AASC Auditing Firm respectfully invites you to refer to the Newsletter No. 12. 2023, which includes the following important updates:
Policy of tax
Amend and supplement content guiding the implementation of a number of articles of the Law on Fees and Charges
Official letters responding to taxes
Regulations on State Management
Amending and supplementing a number of regulations on issuance, registration, depository, listing and trading of Government debt instruments on the stock market
Regulations on licensing and organization of operations of commercial banks, foreign bank branches, representative offices of foreign credit institutions, and other foreign organizations with banking activities in Vietnam
Regulations on internal control systems of non-bank credit institutions
Roadmap to reorganize the stock trading market, bond trading market, derivatives trading market and other securities trading market
Other documents
Please see details via the link: Newsletter No. 12. 2023
AASC would like to introduce readers the Newsletter No. 11/ 2023 as reference including the following important highlights:
Tax Policy
- Decision on reducing land rent in 2023 of the Prime Minister
Regulations on fees, collection, remittance, management and use of fees in the field of secured transaction registration
Amending regulations on rates, collection, payment, management and use of fees and charges in the fields of exit, entry, transit, and residence in Vietnam
Amend and supplement a number of articles on fees and charges to encourage the use of online public services
Official letters responding to taxes
Regulation on state management
- Amending and supplementing a number of articles on implementing the task of managing State foreign exchange reserves
Amending and supplementing measures to implement a number of articles of the Health Insurance Law
Other documents - Download attached file: Newsletter No. 11. 2023
AASC would like to introduce readers the Newsletter No. 10/ 2023 as reference including the following important highlights:
Tax Policy
- Amending and supplementing Vietnam's preferential export tariffs and special preferential import tariffs to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the period 2022-2027
Official letters responding to taxes
Regulation on state management
- Regulations on compulsory insurance for vehicle owners, compulsory fire and explosion insurance, compulsory insurance in construction investment activities
Regulations on management of title holders, positions, and representatives of State capital at enterprises
Regulations on foreign workers working in Vietnam and recruitment and management of Vietnamese workers working for foreign organizations and individuals in Vietnam
Other documents - Download attached file: Newsletter No. 10. 2023
AASC would like to introduce readers the Newsletter No. 08 + 09/ 2023 as reference including the following important highlights:
Tax Policy
- Regulating the collection rates of a number of fees and charges to support people and businesses
Official tax replies
Regulation on state management
- Immigration Law No. 23/2023/QH15
Bidding Law No. 22/2023/QH15
Price Law No. 16/2023/QH15
Amending and supplementing a number of articles and measures to implement the Law on Asset Auction
Cease effect of some lending regulations
Guidance on implementing a number of articles of the Law on Prevention and Combat of Money Laundering
Other documents - Download attached file: Newsletter No. 08 + 09. 2023
AASC would like to introduce readers the Newsletter No. 07/ 2023 as reference including the following important highlights:
Tax Policy
- Extension of time limit for paying excise tax on domestically manufactured or assembled cars
Regulations on value-added tax reduction policy
Regulations on export tariff, preferential import tariff, list of goods and absolute tax rate, mixed tax, import tax outside the tariff quota
Regulations on registration fee collection rates for cars, trailers or semi-trailers towed by automobiles and vehicles similar to cars manufactured and assembled in the country
Tax reply documents
Regulation on state management
- Regulations on environmental protection fees for mineral extraction
Amendment of construction contract advance level
Other documents - Download attached file:Newsletter No. 07. 2023
AASC would like to introduce readers the Newsletter No. 06/ 2023 as reference including the following important highlights:
Tax Policy
- The process of assessing taxpayers with signs of risk in the management and use of invoices
Tax reply documents
Regulation on state management
- Guiding the regime of management, calculation of depreciation and amortization of fixed assets at public agencies, organizations and units
Details of some articles of the Law on Anti-Money Laundering
Regulations on collection rates, regimes of collection, payment, management and use of fees for appraisal of technical designs and fees for appraisal of construction estimates
Regulations on collection rates, regimes of collection, payment, management and use of fees for appraisal of construction investment projects
Management and use of official development assistance (ODA) and concessional loans from foreign donors
Amending and supplementing a number of regulations on certificates of land use rights, ownership of houses and other land-attached assets
Other documents
Download attached file: Newsletter No. 06. 2023
AASC would like to introduce readers the Newsletter No. 05/ 2023 as reference including the following important highlights:
Tax Policy
- Extension of time to pay VAT, CIT, PIT and land rent in 2023
Tax reply documents
Regulation on State Management
- Suspension of enforcement of regulations on the prohibition of buying back unlisted corporate bonds that credit institutions have sold within 12 months
Regulations on rescheduling debt repayment and keeping the same debt group of banks and credit institutions to support customers in difficulty
Regulations on pilot awarding of contracts for construction and installation bidding packages of traffic projects in the socio-economic recovery and development program
Regulations on the protection of personal data
Download attached file: Newsletter No. 05. 2023
AASC would like to introduce readers the Newsletter No. 03+04/ 2023 as reference including the following important highlights:
Tax Policy
Guidance on the implementation of a number of articles of the Law on Value-Added Tax
Annul the Circular No. 150/2010/TT-BTC dated September 27, 2010 of the Ministry of Finance on VAT and CIT for press agencies
Announcement of revised administrative procedures in the tax field under the management function of the Ministry of Finance
Tax reply documents
Regulation on state management
Abolish regulations on risk reserve fund, compensation for environmental damage
Guidance on state capital investment in enterprises and management and use of capital and assets in enterprises
Amending, supplementing and ceasing the effect of a number of regulations on private placement and trading of corporate bonds in domestic and international markets
Guidance on some contents about Construction Contracts
Amending and supplementing a number of articles guiding the implementation of the Land Law
New documents issued
Download attached file:Newsletter No. 03 + 04. 2023
AASC would like to introduce readers the Newsletter No. 02/ 2023 as reference including the following important highlights:
Tax Policy
- Regulations on environmental protection tax rates for gasoline, oil and grease
Regulations on reducing land and water surface rents for subjects affected by the Covid-19 epidemic
Tax reply documents
Regulation on State Management
- Regulations on making estimates, management, use and settlement of state budget funds for performing science and technology tasks
Newly issued consolidated documents
Download attached file: Newsletter No. 02. 2023
AASC would like to introduce readers the Newsletter No. 01/ 2023 as reference including the following important highlights:
Tax Policy
- Instructions on the form and time limit for collection, payment and declaration of charges and fees under the Ministry of Finance's regulatory
Tax reply documents
Regulation on State Management
- Law on prevention and combat of money laundering
Amending and supplementing a number of articles related to the submission and presentation of household registration books and paper temporary residence books when performing administrative procedures and public services
Instructions on Registering Secured Transactions
Regulations on policies for redundant employees when transferring ownership or rearranging one-member limited liability companies in which 100% of charter capital is held by the State
Regulations on policies for redundant employees when transferring ownership or rearranging one-member limited liability companies in which 100% of charter capital is held by the State
Amending a number of documents issued by the Ministry of Finance
Newly issued other documents
Regulation on finance and credit
- Amendment of regulations on debt trading activities of credit institutions, foreign bank branches
Guidance on environmental risk management in credit extension activities of credit institutions and foreign bank branches
Regulations on refinancing on the basis of special bonds of Vietnam Asset Management Company
Regulations on depository and use of valuable papers at the State Bank of Vietnam
Download attached file: Newsletter No. 01.2023
AASC would like to introduce readers the Newsletter No. 12/ 2022 as reference including the following important highlights:
Tax Policy
- Guidance on tax obligations when enterprises set up and use the Science and Technology Development Fund
Tax reply documents
Regulation on State Management
- Guidance on sanctioning administrative violations in commercial activities, production and trading of counterfeit and banned goods and protection of consumer rights
Regulations on administrative sanctions in the field of vocational education
Approving the plan to rearrange state-owned enterprises for the period 2022-2025
Newly issued consolidated documents
Download attached file: Newsletter No. 12.2022
AASC would like to introduce readers the Newsletter No. 10/ 2022 as reference including the following important highlights:
Tax Policy
- Amending and supplementing a number of articles on tax administration
Official tax replies
Regulation on State Management
- Amendment of regulations on special lending to credit institutions under special control
Guiding the estimation, use, payment and settlement of funds for compensation, support and resettlement when the State recovers land
List of fields and duration of time when a person holding a position or authority may not establish or operate an enterprise in the fields that he or she was previously responsible for management after resigning from his/her position
Guidance on foreign exchange management for foreign borrowing and repayment of enterprises
Regulations on bank guarantees
Download attached file: Newsletter No.11.2022
AASC would like to introduce readers the Newsletter No. 10/ 2022 as reference including the following important highlights:
Tax Policy
- Tax reply documents
Regulation on State Management
- Guidance on private offering and trading of corporate bonds in the domestic market and bond offering to the international market
Regulations on management and use of revenues from conversion of ownership of enterprises, public non-business units, revenues from the transfer of state capital and the difference between the equity capital and the charter capital at the enterprise
Guidance on some contents on the financial autonomy mechanism of public non-business units, property and financial handling upon reorganization and dissolution
Amendment of a number of regulations related to business in the maritime sector
Regulations on electronic identification and authentication
Download attached file: Newsletter 10/2022
AASC would like to introduce readers the Newsletter No. 08+09/ 2022 as reference including the following important highlights:
Tax Policy
- Amending and supplementing a number of regulations on value-added tax
Tax reply documents
Regulation on State Management
- Guidelines on foreign exchange management for the issuance of bonds to the international market by enterprises not guaranteed by the Government
Regulations on construction, management and use of information systems on housing and real estate market
Regulations on sanctioning of administrative violations in the field of environmental protection
Guidance on implementing a number of things about compulsory insurance in construction investment activities
Guidance on accounting regime applied to social and charity activities
Regulations on management and depreciation of road traffic infrastructure assets as fixed assets
Newly promulgated laws and consolidated documents
Download attached file: Newsletter 08+09/2022
AASC would like to introduce readers the Newsletter No. 07/ 2022 as reference including the following important highlights:
Tax Policy
- Official letter guiding the implementation of the extension of time limit for payment of VAT, CIT, PIT and land rent
Amendment of regulations on invoices, documents and VAT reduction policy from 10% to 8%
Tax reply documents
Regulation on State Management
- Regulations on the use of Science and Technology Development Fund
Regulations on minimum wages for employees working under labor contracts
Regulations on management of Industrial Parks and Economic Zones
Guidance on providing, posting information on bidding and selecting contractors on the National Procurement Network
Newly issued consolidated document
Download attached file: Newsletter No. 07/2022
AASC would like to introduce readers the Newsletter No. 06/ 2022 as reference including the following important highlights:
Tax Policy
- Excise tax deferral for domestically manufactured or assembled automobiles
Deferral of value-added tax (VAT), corporate income tax, personal income tax and land rents in 2022
Official tax replies
Regulation on State Management
- Regulations on management and use of revenues and expenditures during investor selection
Circular on pro forma financial statements
Circular prescribing fees and charges payable in securities sector, collection, transfer, management and use thereof
Guidance on handing over, receiving and handling debts and assets excluded when converting ownership of enterprises or public non-business units
Decree on interest subsidies provided by state budget for loans of enterprises, cooperatives, and household businesses
Newly issued consolidated documents
Download attached file: Newsletter No. 06/2022
AASC would like to introduce readers the Newsletter No. 05/ 2022 as reference including the following important highlights:
Tax Policy
- Official tax replies
Other regulation
- - Amending guidance on setting up and handling provisions
- Resolution on annual and monthly overtime hours ensuring covid-19 prevention and control, socio-economic recovery and development
- Government guarantee limit and loan limit on on-lending in 2022
- Regulations on establishment, rearrangement, ownership conversion, transfer of the right to represent the owner in enterprises in which 100% charter capital is held by the State
- Regarding the strengthening of inspection, supervision and correction of issuance, investment and service provision in the private-issued corporate bond market
- Newly issued consolidated documents
Download attached file: Newsletter No. 05/2022
AASC would like to introduce readers the Newsletter No. 03 + 04/ 2022 as reference including the following important highlights:
Tax Policy
- Guidelines for the application of e-invoices
Guidance on registration fees
Offical tax replies
Regulation on State Management
- A guide to choosing an asset auction organization
Guidelines for restructuring enterprises that are not eligible for equitization and transfer of shares with receivables of enterprises in which 100% of charter capital is held by the State
Regulations on consideration, verification and approval of foreign loans by self-borrowing and self-paying method of enterprises in which more than 50% of charter capital is owned by the State
Regulations on compulsory insurance in construction investment activities
Guidance on supervision of compliance by the State Securities Commission with respect to activities in the securities sector of the Stock Exchange and its subsidiaries, the Vietnam Securities Depository and Clearing Corporation
Newly issued consolidated documents
Download attached file: Newsletter No. 03 + 04/ 2022
AASC would like to introduce readers the Newsletter No. 02/ 2022 as reference including the following important highlights:
Tax Policy
- - Decree prescribing VAT and CIT exemption and reduction
- Official tax replies
Regulation on Accounting and Auditing
- - Amendment to some articles on independent audit of credit institutions and foreign bank branches
- Amendment to several accounts in the chart of accounts and the financial reporting policies applicable to credit institutions
Regulation on State Management
- - Amendment to a number of contents on rearrangement and handling of houses and land in accordance with regulations on rearrangement and handling of public property
- Newly promulgated regulations on sanctioning of administrative violations
Download attached file: Newsletter No. 02/ 2022
AASC would like to introduce readers the Newsletter No. 01/ 2022 as reference including the following important highlights:
Tax Policy
- Amending and supplementing a number of guidelines on VAT, PIT and tax management for business households and individuals
Regulations on the rate of a number of fees and charges to support and remove difficulties for those affected by the Covid-19 epidemic
Extension of the deadline for paying excise tax on domestically manufactured or assembled cars
Official tax replies
Regulation on Securities
- Annuling the guidance on financial regimes for securities companies and fund management companies
Amending Decree prescribing penalties for administrative violations against regulations on securities and securities market
Other regulation
- Detailing a number of articles of the Law on Real Estate Business
Manage and use of revenues from conversion of ownership of enterprises, public non-business units, revenues from the transfer of state capital and the difference in equity capital and the charter capital at enterprises
Amending and supplementing a number of guidelines on the transfer of the right to represent the state owner at the State Capital Investment Corporation
Guiding the setting up and management of salary, remuneration and bonus for the head of the Supervisory Board and supervisors at one-member limited liability companies with 100% charter capital held by the State
Extending the period of retention of goods at duty-free shops and storage facilities of enterprises selling duty-free goods, and goods sent to bonded warehouses, meeting covid-19 prevention and control requirements
Download attached file: Newsletter No. 01/2022
Legal updates – December 2021.
AASC would like to introduce readers the Newsletter No. 12/ 2021 as reference including the following important highlights:
- Tax Policy
Amendments on preferential export and import tariff schedules, lists of commodities, absolute, mixed and out-of-quota import duty rates
Tax reply documents
- Regulation on Securities
Regulations on service prices in the securities sector applied at the Stock Exchange and Vietnam Securities Depository and Clearing Corporation
Regulations on service prices in the securities sector applied at securities trading organizations and commercial banks participating in Vietnam's stock market
- Regulation on State Management
Instructions on methods of appropriating, spending, using and managing the Petroleum Price Stabilization Fund
Amending and supplementing a number of regulations on the implementation of policies to support employees and employers facing difficulties due to the Covid-19 pandemic
Consolidation of Decrees detailing the implementation of a number of articles of the Law on Price on Valuation
Download attached file: Newsletter No. 12
Legal updates – November 2021.
AASC would like to invite the readers to use the Newsletter No. 11/ 2021 as reference including the following important highlights:
- Tax Policy
- Guidance on the implementation of a number of articles of the Law on Tax Administration
Provision of assistance for enterprises and people affected by Covid-19
Tax reply documents
- Other regulation
- Decision on prescribing special investment incentives
Amending regulations on deposit levels for travel service business
Guidance on collection and payment of profits and dividends to be distributed to the state capital invested in enterprises
Download attached file: Newsletter No. 11/ 2021
Legal updates – October 2021.
AASC would like to invite the readers to use the Newsletter No. 10/ 2021 as reference including the following important highlights:
- Tax Policy
- + Tax policies for goods imported for supporting covid-19 prevention and control;
+ Regulations on invoices and supporting documents;
+ Regulations on reducing land rent for 2021 for victims of Covid-19 epidemic.
- Regulation on state management
- + Amendments and supplement on E-Commerce;
+ Amendments and supplement on supervision of investment of state capital in enterprises, financial supervision, performance assessment and financial information disclosure in state-owned and state-invested enterprises;
+ Policies on aid for workers and employers affected by covid-19 from unemployment insurance fund.
- Other regulation
- + On extending the implementation time and amending, supplementing a number of articles of Decree No. 20/2020/ND-CP on pilot management of labor, salary and bonus for some state-owned economic groups and corporations;
+ Consolidated circulars.
Download attached file: Newsletter No. 10/ 2021
Legal updates – August and September 2021.
AASC would like to invite the readers to use the Newsletter No. 06 2021 as reference including the following important highlights:
- Tax Policy
- + Regulation on collection rates of several animal health fees and charges in order to provide subsidy and relief for people affected by covid-19
+ Guidance on corporate income tax arrears not yet retrospectively collected from societalized entities
+ Official tax replies
- Financial regulation
- + Providing instructions about several regulations on financial disposition and business valuation during the process of transformation of state enterprises and single-member limited liability companies with 100% of their charter capital wholly held by state enterprises into joint-stock companies
+ Criteria for classification of state-owned enterprises and state-invested enterprises undergoing ownership conversion, restructuring and divestment in 2021 – 2025
+ Classification system of industries subject to requirement for transformation of public service delivery units into joint-stock company
- Regulation on Securities
- + Introducing roadmap for reorganization of markets for shares, bonds, derivatives and other securities
+ Providing guidelines for some articles of government’s Decree No. 158/2020/ND-CP dated December 31, 2020 on derivatives and derivative market
+ Providing guidance on obligations of organizations and individuals arising from foreign investment in Vietnam's securities market
- Other regulation
- + Decision on implementation of certain policies to support employees and employers in difficulty due to the covid-19 pandemic
+ Amending and supplementing a number of regulations on on-lending of ODA loans and foreign preferential loans
+ Providing guidelines on forms of reports on disbursement of official development assistance (oda) and concessional loans granted by foreign donors
+ Elaboration of some articles of the law on provision of assistance for small and medium enterprises
Download attached file: Newsletter No. 08+09/ 2021
Legal updates – June 2021
AASC would like to invite the readers to use the Newsletter No. 06 2021 as reference including the following important highlights:
- Tax Policy
+ Deferral of payment of value-added tax, corporate income tax, personal income tax and land rents in 2021
+ Regulations on application of risk management to tax administration
+ Private tax rulings
- Other regulations
+ Promulgation of Vietnamese Valuation Standard No. 12
+ Regulations on prices of securities-related services rendered by Stock Exchanges and Vietnam Securities Depository
+ Newly issued consolidated documents
Download attached file: Newsletter No. 06 2021
Hãng Kiểm toán AASC trân trọng kính mời Quý vị tham khảo Bản tin Văn bản pháp luật số 12 năm 2020 bao gồm các thông tin cập nhật quan trọng sau:
- Chính sách Thuế.
+ Sửa đổi, bổ sung một số quy định về hóa đơn điện tử khi bán hàng hóa, cung cấp dịch vụ.
+ Quản lý thuế đối với doanh nghiệp có giao dịch liên kết.
+ Các công văn trả lời về thuế.
- Quy định khác.
+ Sửa đổi, bổ sung định nghĩa về đơn vị có lợi ích công chúng.
Vui lòng xem chi tiết theo đường link: Bản tin tháng 12 năm 2020
AASC would like to invite the readers to use the Newsletter No. 11 2020 as reference including the following important highlights:
- Tax Policy
+ Regulations on invoices and records
+ Regulations on administrative penalties for tax or invoice-related violations
+ Regulation on tax administration and other payables to the State budget
+ Private tax rulings.
- Regulations on investment, trading
+ Regulation on single-window cooperation in processing applications for registration of enterprises, branches, representative offices; employee declaration; social insurance participant number; use of invoices by enterprises
+ Amendment, supplement to some guidance on repurchase and swap of government debt instruments, government-guaranteed bonds and municipal bonds in domestic market
+ Newly issued consolidated documents.
Download attached file: Newsletter No. 11.2020
AASC would like to invite the readers to use the Newsletter No. 10 2020 as reference including the following important highlights:
- Tax Policy
+ Extension of deadline for submission of excise tax for domestically manufactured or assembled automobiles
+ Regulation on reduction in corporate income tax payable in 2020 by enterprises, cooperatives, public service providers and other organizations
+ Private tax rulings
- Regulations on investment, trading
+ Regulation on duty-free business
+ Implementation of a number of articles of the Law on Bidding with regard to the contractor selection
+ List of imports banned from storage in bonded warehouses
+ List of waste permitted for import as production materials
Download attached file: Newsletter No. 10.2020
AASC would like to invite the readers to use the Newsletter No. 08 & 9 2020 as reference including the following important highlights:
- Tax Policy
+ Registration fees for domestically manufactured and assembled automobiles until the end of December 31, 2020
+ Guidelines for license tax
+ Regulations on applications and procedures for debt settlement
+ Regulations on reduction of land rents in 2020 for those influenced by covid-19 pandemic
+ Private tax rulings
- Regulations on finance
+ Regulations on issuance of corporate bonds
+ Regulations on prices of securities-related services rendered by Stock Exchanges and Vietnam Securities Depository
- Regulations on State management
+ Amendments, supplements to number of provisions regarding pilot implementation of salary and labor management for Viettel Group in the 2016 - 2020 period
+ Introducing sample Regulations on internal audits for corporate use
+ Regulations on road toll rates
+ Newly issued consolidated documents
Download attached file: Newsletter No. 08 and 09.2020
Legal updates – July 2020
AASC would like to invite the readers to use the Newsletter No. 07 2020 as reference including the following important highlights:
- Tax Policy
+ Changes to personal income tax exemptions
+ Private tax rulings
- Regulations on tax administration for enterprises engaged in transfer pricing
+ Amendments to Decree No. 20/2017/ND-CP prescribing tax administration for enterprises engaged in transfer pricing
- Other regulations
+ Registration fees for domestically manufactured and assembled automobiles until the end of December 31, 2020
+ Regulations on non-stop electronic toll collection
+ Amendment and supplement to requirements for trading of duty-free goods
+ Newly issued consolidated documents
Download attached file: Newsletter No. 07.2020
Bản tin Chính sách Thuế và văn bản pháp luật tháng 06 năm 2020.
Hãng Kiểm toán AASC trân trọng kính mời Quý vị tham khảo Bản tin Văn bản pháp luật số 06 năm 2020 bao gồm các thông tin cập nhật quan trọng sau:
- Chính sách Thuế
+ Các công văn trả lời về thuế.
- Quy định về Kế toán, Kiểm toán
+ Sửa đổi, bổ sung chế độ báo cáo trong lĩnh vực kế toán, kiểm toán độc lập
+ Hướng dẫn chế độ báo cáo trong lĩnh vực kế toán, kiểm toán độc lập
- Quy định về quản lý Nhà nước
+ Quản lý và sử dụng vốn hỗ trợ phát triển chính thức (ODA) và vốn vay ưu đãi của nhà tài trợ nước ngoài
+ Quy định mức đóng bảo hiểm xã hội bắt buộc vào quỹ bảo hiểm tai nạn lao động, bệnh nghề nghiệp
- Quy định về mức thu, quản lý và sử dụng một số loại phí, lệ phí
Download attached file: Newsletter No. 06.2020
AASC would like to invite the readers to use the Newsletter No. 03 & 04 2020 as reference including the following important highlights:
- Tax Policy
+ Amends and supplements to regulations on price brackets of natural resource tax
+ Regulations on refund of value-added tax on goods carried by foreigners and overseas Vietnamese upon their exit from Vietnam
+ Private tax rulings
- Regulation on securities, banking
+ Supplement, amendment to provisions on prices of services in securities sector
+ Guidelines for payment and money transfer related to transshipment of goods
+ Amendments on the Tariff of charges for payment services offered via the State Bank of Vietnam
- Regulation on investment
+ Guidance on implementation of some Articles on investor selection of the Law on Bidding
+ Amendments to list of industries benefitting from investment incentives
+ Regulation on finalization of completed projects funded with State capital
- Other regulations on state management
+ Piloting the management of labor, wages and bonuses for economic groups and State Corporations
+ Regulations on several Articles of the Competition Law
+ Penalties for administrative violations against regulations on water resources and minerals
+ Consolidated documents
Download attached file: Newsletter No. 03&04.2020
Legal updates – May 2020
AASC would like to invite the readers to use the Newsletter No. 05 2020 as reference including the following important highlights:
- Tax Policy
+ Regulation on tax and land rent deferral
+ Private tax rulings
- Regulations on State management
+ Amendment and supplement to guidance on State Accounting System and operations of State Treasury
+ Abolishing legal documents in the field of securities, insurance business and banking
+ Detailed regulations on the implementation of several Articles of the Law on Public Investment
Download attached file: Newsletter No. 05.2020
AASC would like to invite the readers to use the Newsletter No. 02 2020 as reference including the following important highlights:
- Tax Policy
+ Private tax rulings
- Regulations on Accounting
+ Guidance on accounting instructions for Vietnam Securities Depository
+ Regulations on recognition of fixed assets, tools, supplies and equipment’s of the State bank of Vietnam
- Other Regulations
+ Provisions on collection and recognition of funding to Vietnam Public-Utility Telecommunication Service Fund and transfer of assets formed from such Fund until 2020
+ Regulations on report and administrative procedures applicable to fund management enterprises, securities investment fund or investment company
+ Guidance on foreign exchange management regarding foreign currency funding of microfinance programs and projects of political organizations, socio-political organizations and non-governmental organizations
+ Provision of payment services without checking accounts by public postal service providers
+ Regulations on auto transport business and conditions for auto transport business
Download attached file: Newsletter No. 02.2020
AASC would like to invite the readers to use the Newsletter No. 01 2020 as reference including the following important highlights:
- Tax Policy
+ Private tax rulings
- Regulations on Finance – Accounting
+ Regulations on land price bracket
+ Regulations on the chart of bookkeeping accounts for microfinance institutions
+ Guidance on accounting instructions for public investment project management boards
+ Guidance on determination of starting prices for auction of leasing or definite-term transfer of right to operate road infrastructure assets invested and managed by the State
- Other Regulations
+ Guidance on penalties for administrative violations in the state treasury sector
+ Guidance on management titles at enterprises under Ministry of Defense or owners of enterprises
+ Newly issued consolidated documents
- Documents taking rffect from January 2020
Download attached file: Newsletter No. 01.202020
AASC would like to invite the readers to use the Newsletter No. 12 2019 as reference including the following important highlights:
- Tax Policy
+ Private tax rulings
- Regulations on Finance – Accounting – Banking
+ Amendment, supplement to a number of Articles of the Anti-Money Laundering
+ Guidance on accounting guidelines for transport and hydraulic infrastructure
+ Regulations on legal capital of credit institutions and foreign bank branches
+ Regulations on penalties for administrative violations against currency and banking legal regulations
+ Amending, supplementing number of provisions on operations of cooperative bank, People's Credit fund and the Fund for assuring the safety of the People's Credit fund system
+ Regulations on maximum interest rates of deposits and short-term lending in Vietnam dong
- Other Regulations
+ Regulations on the region-based minimum wages applied to employees working under labor contracts
+ Regulations on administrative sanctions relating to land
+ Regulations on the list of wastes subject to temporary suspension from temporary import, re-export or merchanting trade business
+ Newly issued consolidated documents
Download attached file: Newsletter No. 12.2019
AASC would like to invite the readers to use the Newsletter No. 11 2019 as reference including the following important highlights:
- Tax Policy
+ Supplement and amendments to some guidance on e-transactions in taxation
+ Private tax rulings
- Regulations on Finance
+ Guidance on transformation of state-owned enterprises and single-member limited liability enterprises whose charter capital is wholly owned by the State under Ministry of Defense into joint stock companies
+ Guidance on implementation of rights, responsibilities of Representatives of state owners at wholly state-owned enterprises and state capital at enterprises under Ministry of Defense that the representative decides to establish or is authorized to manage
- Regulations on banking - custom
+ Amendment and supplement to number of legal documents on dossier, administrative procedures in foreign exchange management
+ Regulations on the issuance of bills of the State Bank of Vietnam
+ Amendments and supplement to a number of provisions on customs procedures applicable to mails, packages or parcels of goods exported or imported through postal services; goods exported, imported, transited through international express delivery services
+ Amending a number of provisions on customs value of exported goods and imported goods
- Other regulations
+ Guidance on e-invoice
+ List of permissible and banned agrochemicals in Vietnam
+ Consolidated documents
Download attached file: Newsletter No. 11.2019
AASC would like to invite the readers to use the Newsletter No. 10 2019 as reference including the following important highlights:
- Tax Policy
+ Private tax rulings
- Regulations on Finance
+ Guidance on lot-type auction for shares and receivables of state enterprises having competence in buying, selling and handling debts
+ Guidance on transferring, receiving, handling debts and excluded assets when transforming ownership of state companies
+ Guidelines for responses to risks of the credit guarantee fund for SMEs
- Other regulations
+ Regulations on penalties for administrative violations against regulations on competition
+ Regulations on amounts, collection, payment, management and use of fees for providing information about enterprises, charges for enterprise registration
+ Guidelines on social insurance, unemployment insurance, health insurance fraud, evading payment of social insurance, health insurance and unemployment insurance for workers of the Criminal Code
+ Newly issued consolidated documents
Download attached file: Newsletter No. 10.2019
AASC would like to invite the readers to use the Newsletter No. 08&9 2019 as reference including the following important highlights:
- Tax Policy
+ Law on Tax Administration
+ Abolishing regulations on reduction of PIT for individuals working in economic zones
+ Provision on charges for granting mining right and calculation methods
+ Private tax rulings
- Regulations on Accounting, Auditing and Valuation
+ Guidance on appropriation and handling of provisions
+ Amending and supplementing number of contents of the consolidated report on the annual accountant refresher course for accounting practitioners, Report on maintenance of fulfillment of conditions for accounting practitioners
+ Amendment, supplement to number of provisions on inspection, monitoring and evaluation of performance appraisal
- Other regulations
+ Adjustment on retirement pensions, social insurance allowances and monthly benefits
+ Adjustment on monthly allowance for defense public employees, cipher officers in comparison with defense public employees who retired and demobilized
+ Newly issued consolidated documents
Download attached file: Newsletter No. 08 and 09.2019
AASC would like to invite the readers to use the Newsletter No. 07 2019 as reference including the following important highlights:
- Tax Policy
+ Amendments and supplement to guidelines for registration charge
+ Private tax rulings
- Regulations on State management
+ Amendments and supplement to guidelines for initial offering of shares and management and use of proceeds from equitization
+ Regulations on legal assistance for small and medium-sized enterprises
- Regulations on Banking – Securities
+ Guidance on registration, depositing, listing, trading and settlement of government debt instruments, government-guaranteed bonds issued by banks for social policies and municipal bonds
+ Abolishing legal documents issued or jointly issued by the Governor of the State bank of Vietnam
- Other regulations
+ Regulations on administrative fines for violations arising from scientific and technological activities, and technology transfer
+ Guidance on statutory pay rate for salary earners or military rank allowance from State budget in units under Ministry of National Defense
+ Newly issued consolidated documents
Download attached file: Newsletter No. 07.2019
Hãng Kiểm toán AASC trân trọng kính mời Quý vị tham khảo Bản tin Văn bản pháp luật số 06 năm 2019 bao gồm các thông tin cập nhật quan trọng sau:
- Chính sách Thuế
+ Các công văn trả lời về thuế.
- Quy định về lao động – tiền lương
+ Quy định mức lương cơ sở đối với cán bộ, công chức, viên chức và lực lượng vũ trang
+ Điều chỉnh lương hưu, trợ cấp bảo hiểm xã hội và trợ cấp hàng tháng
- Quy định khác
+ Hướng dẫn một số nội dung về tiêu chuẩn, định mức sử dụng xe ô tô
+ Quy định về tổ chức và hoạt động của Quỹ Phát triển doanh nghiệp nhỏ và vừa
+ Sửa đôi, bổ sung một số điều hướng dẫn thi hành Luật Bảo vệ môi trường
+ Một số nghị định quy định xử phạt vi phạm hành chính trong các lĩnh vực
- Các văn bản hợp nhất mới ban hành
Vui lòng xem chi tiết theo đường link: Bản tin tháng 6 năm 2019
AASC would like to invite the readers to use the Newsletter No. 05 2019 as reference including the following important highlights:
- Tax Policy
+ Abolishing Circular on the procedure for the deferment of VAT payment and refund for imported machinery and equipment used as fixed assets in investment projects
+ Guidance on the List of prices for automobiles and motorbikes on which registration fees are imposed
+ Private tax rulings
- Other regulations on Finance – Import, Export
+ Guidance on initial offering and transfer of state capital according to booking building method
+ Regulations on border gates for import of passenger cars of less than 16 seats
+ Regulation on import of used machinery, equipment and technological lines
Download attached file: Newsletter No. 05.2019
AASC would like to invite the readers to use the Newsletter No. 03 & 4 2019 as reference including the following important highlights:
- Tax Policy
+ Amendments and supplement to some articles of the Law on special excise duty
+ Abolishing some provisions in the field of import and export duties
+ Private tax rulings
- Regulations on accounting - valuation
+ Regulations on accounting instructions for microfinance institutions
+ Regulations on management of assets at enterprises under the Ministry of Defense
+ Regulations on training in the field of valuation
- Regulations on training in the field of valuation
+ Regulations on business conditions under the state management of the State Bank of Vietnam
+ Guidance on opening and maintenance of current accounts at payment service providers
+ Guidance on restricting the use of foreign exchange in the territory of Vietnam
+ Guidance on registration of securities trading on trading system for unlisted securities
- Other Regulations
+ Regulations on science and technology enterprises
+ Guidance on determining value of assets which are results of science and technology mission funded by the State
+ Regulations on licensing of outsource services, deposit payment and list of permissible outsourced jobs
+ Regulations on application of priority policies to customs procedures, customs supervision and inspection of imports and exports
+ Other documents
- Newly issued Consolidated Documents
Download attached file: Newsletter No. 03 and 04.2019
AASC would like to invite the readers to use the Newsletter No. 02 2019 as reference including the following important highlights:
- Private tax rulings
- Regulations on accounting, auditing including:
+ Regulations on internal audit carried out by state regulatory authorities, state-owned public service units and enterprises
+ Guidance on accounting of Social Insurance
+ Guidance on accounting regimes of extra-small enterprises
- Regulations on Credit, Securities
+ Regulations on time limits, processes and procedures for transition applied to cases in which major shareholders of a credit institution and related persons thereof own shares equaling at least 5% of charter capital of another credit institution
+ Regulations on prices of services in securities
- General Provisions on Enterprise Operations
+ Regulations on the exercise of rights, responsibilities of the State owner.
+ Amendments and supplement to some provisions on guidance on enterprise registration
Download attached file: Newsletter No. 02.2019
AASC would like to invite the readers to use the Newsletter No. 01 2019 as reference including the following important highlights:
- Amending, supplementing guidance on the implementation of number of articles of the Law on Environmental Protection Tax
- Private tax rulings
- Other regulations including:
+ Regulations on e-transactions in financial operations
+ Regulations on issuance of corporate bond
+ The program of cutting costs for enterprises
+ Regulations on self-inspection of compliance with the labor law performed by enterprises
+ Guidance on repurchase, swap of the Government’s debt instrument, bonds issued under the Government’s guarantee and issuance of municipal bonds in the domestic market
+ Amending tariff of charges for payment services via the State Bank of Vietnam
+ Guidance on determination of State capital in equitized enterprises regarding credit institutions
+ Guidance on conversion of foreign currency procedures by the State bank for the projects guaranteed or undertaken by the Government.
Download attached file: Newsletter No. 01.2019
AASC would like to invite the readers to use the Newsletter No. 12 2018 as reference including the following important highlights:
- Abolishing several Circulars on import and export duty
- Private tax rulings
- Regulations on State management – Banking including:
+ Detailed regulation elaborates and provides guidance on measures to implement certain Articles of the Law on Health Insurance
+ Amending and supplementing regulations on business conditions of maritime sector
+ Guidance on preparation of combined financial statements of State accounting units who are a superior accounting unit
+ Amending and supplementing some guidance on the accounting operations of tax and other revenues to imported and exported goods
+ Regulations on cases of freezing of capital and assets of branches of foreign banks of the State bank
+ Guidance on the credit policy for agricultural and rural development of the State bank.
Download attached file: Newsletter No. 12.2018
AASC would like to invite the readers to use the Newsletter No. 11 2018 as reference including the following important highlights:
- Amendments and supplements to number of regulations on enforcement of tax decisions
- Private tax rulings.
- Other regulations on State management including:
+ Amending and supplementing regulations prescribing penalties for violations against regulations on multi-level marketing
+ Amendments to business conditions in fields under the management of Ministry of Finance
+ Amending certain provisions on investment and business requirements, and administrative procedures in the information and communications sector
+ Amending and supplementing certain contents of the Labor Code
+ Guidance on the Law on Social Insurance and the Law on Occupational Safety and Hygiene regarding the compulsory social insurance (SI) for employees who are foreign nationals working in Vietnam
+ Amendment and supplement to a number of provisions on management and use of official development assistance and concessional loans granted by foreign sponsors
+ Guidance and issuance of templates for outward investment
+ Guidance on execution of grassroots-level democracy at workplace
+ Policy on adjustment of pension for female employees from 2018 to 2021
Download attached file: Newsletter No. 11.2018
AASC would like to invite the readers to use the Newsletter No. 10 2018 as reference including the following important highlights:
- Tax policies and guidance documents.
- Other regulations on State management including:
+ Regulations on electronic invoices for sale of goods and provision of services
+ Amendments to the Labor Code in terms of wages
+ Regulations on the credit policy for agricultural and rural development
+ Regulations on digital signatures and digital signature certification service
+ Regulations on protection of confidentiality and provision of client information of credit institutions and foreign banks’ branches
Download attached file: Newsletter No. 10.2018
AASC would like to invite the readers to use the Newsletter No. 8 & 9 2018 as reference including the following important highlights:
- Tax policies and guidance documents.
- State management on investment including:
+ Amendment and supplement to provisions of enterprise registration
+ Amendment and supplement to provisions of state capital invested in enterprises, use and management of capital and assets in enterprises
+ Guidance on implementation of investment incentive
+ Implementation and solutions for handling difficulties on mechanisms and policies related to construction and investment
+ Promulgating the Organization and Operation of the Vietnam National Coal - Mineral Industries Holding Corporation Limited
+ Guidance on the accounting regime applicable to loans and debt repayment of the Government, local administrations, statistics and monitoring of on-lending and the Government’s guarantee
+ Issuance of Model Statute on auction of shares
+ Guidance on Foreign exchange management in the Vietnam-China trade border area
Download attached file: Newsletter No. 08 & 09.2018
AASC would like to invite the readers to use the Newsletter No. 7 2018 as reference including the following important highlights:
- Tax policies and guidance documents.
- Other regulations including:
+ Regulations on provision and management of government guarantee
+ Regulations on collection level, payment method, management and use of appraisal fees of Environmental Impact Assessment (EIA) report conducted by State agencies
+ Regulations on on-lending of ODA loan, concessional loans
+ Regulation on Local administration debt
+ Competition Law 2018
+ Regulations on issuance, registration, depository, issuing and trading of the Government’s debt instruments on stock market
+ Regulations on purchase of corporate bonds by credit institutions and branches of foreign banks
Download attached file: Newsletter No. 7.2018
AASC would like to invite the readers to use the Newsletter No. 6 2018 as reference including the following important highlights:
- Tax policies and guidance documents.
- Regulations on State Management including:
+ The Government’s Decree No. 63/2018/ND-CP on the investment in the form of Public-Private Partnerships (PPP)
+ Regulations on the management and use of properties formed through the implementation of scientific and technology tasks funded by the State capital
+ Regulations on statutory pay rate for public officials and public employees and the armed forces.
+ Regulations on management of industrial parks and economic zones
+ Regulations on guidelines for initial share offering and management and use of proceeds from the equitization of state-owned enterprises and single-member limited liability companies with 100% charter capital invested by state
+ Guidance on financial settlement and business valuation in transformation of State owned enterprises and one member limited liability Company own by the State into Joint Stock Company
+ Management regime, depreciation of fixed assets at State agencies, public units, units of the people's armed forces, agencies of the Communist Party of Vietnam and organizations using the state budget
+ Promulgation of standard of information, forms of documents declared when carrying out entry, exit and transit formalities for vehicles through air, sea, railway, land and river border gates
- Regulations on Banking – Securities:
+ Newly regulated, supplemented and amended administrative procedures in the securities sector under the management of Ministry of Finance
+ Regulations on operation network of credit funds which are cooperatives
+ Regulations on internal control system of commercial banks, foreign branch bank
+ Regulations on compulsory preserve ratio of credit institution, foreign branch bank.
Download attached file: Newsletter No. 6.2018
AASC would like to invite the readers to use the Newsletter No. 5 2018 as reference including the following important highlights:
- Tax policies and guidance documents.
- Other regulations including:
+ Amendments and supplements to certain articles on customs procedures, examination, supervision and control procedures
+ Prescribing administrative penalties for violations arising in the fertilizer sector
+ Amendments to regulations of Commercial Law on activities of goods sale and purchase through the goods exchange.
+ Amendments and supplements to certain articles on State capital investment in enterprises, use and management of capital and assets in enterprises
+ Guidelines on accounting procedures for covered warrants of securities issuing organization
+ Criteria, authorization, order and procedures for recognizing hi-tech agriculture enterprises
Download attached file: Newsletter No. 5.2018
AASC would like to invite the readers to use the Newsletter No. 4 2018 as reference including the following important highlights:
- New regulations on sanctioning in domains of accounting and auditing
- Other regulations, including:
+ Some new regulations on Tax policies
+ Other financial documents
+ Some guideline documents on financial, banking management
Download attached file: Newsletter No. 4.2018
AASC would like to invite the readers to use the Newsletter No. 2&3 2018 as reference including the following important highlights:
- Tax policies and guidance documents.
+ Amendments and supplements to a number of articles on land and water surface rents
+ Amendments and supplements to a number of articles on collection of land use levy for households and individuals
+ Guidance on management and supervision of casino tax collection
+ Private tax rulings.
- Other regulations on management:
+ Regulations on provision of logistics services
+ Guidelines for the Law on Commerce and the Law on Foreign Trade Management regarding sale of goods and other activities directly related to sale of goods of foreign investors and foreign-invested business entities in Vietnam
+ Detailed guidance on methods of determining the cost of mineral prospecting, mineral exploration costs to be refunded, mode of refund; Prescribing the regime of collection, management and use of expenses for assessment of mineral potentials and mineral exploration invested by the State
+ Promulgating Vietnamese Valuation Standard 12
+ Guidance on e-transactions on securities
+ Promulgating regulation on guiding the offering and prevention of risk of secured warrant
+ State bank’s new regulations.
Download attached file: Newsletter No. 2&3.2018
AASC would like to invite the readers to use the Newsletter No. 1 2018 as reference including the following important highlights:
- Tax policies and guidance documents
- Other regulations, including:
+ Amendments and supplements to some Articles of the Law on credit institutions
+ The region-based minimum wages applied to employees working under labor contracts
+ Handling of issues regarding equitization of State own enterprises
- Newly issued laws and laws take effect from 2018
Download attached file: Newsletter No. 1.2018
AASC would like to invite the readers to use the Newsletter No. 12 as reference including the following important highlights:
- Tax policies and guidance documents
- State management regulations - banking, including:
+ Regulations on transformation of State own enterprise and One Member company limited 100% invested by State own enterprise to joint stock company
+ Amend and supplement regulations on land use levy, land rent, surface water rent
+ Amendment and supplement on the issuance of License, the organization and operation of commercial banks, foreign bank's branches, and representative offices of foreign credit institutions, other foreign organizations having banking activities in Vietnam
Download attached file: Newsletter No 12.2017
AASC would like to invite the readers to use the Newsletter No. 11 as reference including the following important highlights:
- Tax policies and guidance documents
- State management regulations, including:
+ Completion, enforcement of implementation of regulations on investment and exploitation of transport constructions under the form BOT
+ Regulations on order, procedures, amount that corporate legal entity must pay to ensure enforcement of criminal judgments, duration of temporary detention, refund, submit to the State budget the amount already paid
+ Guidance on management of salary, remuneration and bonus payment to head supervisor and supervisor of single member limited liability company of which charter capital is wholly owned by the State
- Management of activities on securities market, including:
+ Guidance on corporate governance of public companies
+ Guidance on supervision of securities transactions on the securities market
+ Guidance on supervision of compliance of State Securities Commission with securities activities of Stock exchange, Securities Depository Center of Vietnam
+ Guidance on settlement of administrative violations of securities sector and securities market.
Download attached file: Newsletter No 11.2017
AASC would like to invite the readers to use the Newsletter No. 10 as reference including the following important highlights:
- Tax policies and guidance documents
- State management regulations, including:
+ Regulations on examination, granting, management of certificates of auditors and accountants
+ Regulations on measures to intensity the management and supervision of relending to local authority
+ Guidance on conversion of construction investment costs
+ Regulations on system and form of implementation report, plan of settlement of public investment
Download attached file: Newsletter No 10.2017
Legal update
Download attached file: Newsletter No 09.2017
Legal update
Download attached file: Newsletter No 08.2017
Legal update
Download attached file: Newsletter No 07.2017
Legal update
Download attached file: Newsletter No 06.2017
Legal update
Download attached file: Newsletter No 05.2017
Legal update
Download attached file: Newsletter No 04.2017
Legal update
Download attached file: Newsletter No 02/03.2017
Legal update
Download attached file: Newsletter No 01.2017