Legal newsletter

Hãng Kiểm toán AASC trân trọng kính mời Quý vị tham khảo Bản tin Văn bản pháp luật số 05 năm 2019 bao gồm các thông tin cập nhật quan trọng sau:

- Chính sách Thuế
+ Bãi bỏ Thông tư hướng dẫn thủ tục gia hạn thời gian nộp thuế và hoàn thuế giá trị gia tăng đối với máy móc, thiết bị nhập khẩu để tạo tài sản cố định của dự án đầu tư
+ Hướng dẫn ban hành bảng giá tính thuế trước bạ đối với ô tô, xe máy
+ Các công văn trả lời về thuế.
- Quy định về Tài chính – Xuất nhập khẩu
+ Hướng dẫn việc bán cổ phần lần đầu và chuyển nhượng vốn nhà nước theo phương thức dựng sổ
+ Quy định về cửa khẩu nhập khẩu ô tô chở người dưới 16 chỗ ngồi
+ Quy định về nhập khẩu máy móc, thiết bị, dây chuyền công nghệ đã qua sử dụng.

Vui lòng xem chi tiết theo đường link: Bản tin tháng 5 năm 2019

Bản tin Chính sách Thuế và văn bản pháp luật tháng 03 & 04 năm 2019.
Hãng Kiểm toán AASC trân trọng kính mời Quý vị tham khảo Bản tin Văn bản pháp luật số 03 & 04 năm 2019 bao gồm các thông tin cập nhật quan trọng sau:
- Chính sách Thuế
+ Sửa đổi, bổ sung một số quy định về Luật thuế Tiêu thụ đặc biệt
+ Bãi bỏ một số quy định trong lĩnh vực Thuế xuất khẩu, thuế nhập khẩu
+ Các công văn trả lời về thuế.
- Quy định về kế toán và Thẩm định giá
+ Hướng dẫn kế toán áp dụng cho tổ chức tài chính vi mô
+ Quy định về chế độ quản lý tài sản cố định tại doanh nghiệp thuộc Bộ Quốc phòng
+ Quy định về đào tạo, bồi dưỡng nghiệp vụ chuyên ngành Thẩm định giá.
- Quy định chung về Ngân hang – chứng khoán:
+ Quy định về điều kiện kinh doanh thuộc phạm vi quản lý Nhà nước của Ngân hàng Nhà nước Việt Nam
+ Hướng dẫn việc mở và sử dụng tài khoản thanh toán tại tổ chức cung ứng dịch vụ thanh toán
+ Hướng dẫn thực hiện quy định hạn chế sử dụng ngoại hối trên lãnh thổ Việt Nam
+ Hướng dẫn về đăng ký giao dịch chứng khoán trên hệ thống giao dịch cho chứng khoán chưa niêm yết.
- Quy định khác, bao gồm:
+ Quy định về doanh nghiệp khoa học và công nghệ
+ Hướng dẫn xác định giá trị tài sản là kết quả của nhiệm vụ khoa học và công nghệ sử dụng vốn nhà nước
+ Quy định về việc cấp phép hoạt động cho thuê lại lao động, ký quỹ và danh mục công việc được thực hiện cho thuê lại lao động
+ Quy định áp dụng chế độ ưu tiên trong việc thực hiện thủ tục hải quan, kiểm tra, giám sát hải quan đối với hàng hóa xuất khẩu, nhập khẩu của doanh nghiệp
+ Một số văn bản khác.
- Các văn bản hợp nhất mới ban hành

Vui lòng xem chi tiết theo đường link: Bản tin tháng 3 và 4 năm 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