Legal newsletter

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