Commentary

- 31 / 08 / 2022 -
06 cases where the land price is deducted for VAT calculation
On July 29, 2022, the Government issued Decree 49/2022/ND-CP amending Decree 209/2013/ND-CP guiding the Law on Value Added Tax (“Decree 49”). Through this article, let’s learn about new guidance with Bizlawyer related to 06 cases of the land price being deducted for calculating value-added tax (“VAT”) under Decree 49. For real estate transfer, VAT calculation […]
- 31 / 08 / 2022 -
Compulsory insurance in construction investment activities
On August 11, 2022, the Minister of Finance issued Circular 50/2022/TT-BTC guiding Decree 119/2015/ND-CP and Decree 20/2022/ND-CP on compulsory insurance in construction investment activities (“Circular 50”). In this newsletter, let’s learn about compulsory insurance in construction investment activities (“CI”) with Bizlawyer. Above are some studies on the types of compulsory insurance in construction investment activities […]
- 31 / 08 / 2022 -
New regulations on forms of exploitation and use of databases on housing and real estate market
On June 29, 2022, the Government issued Decree 44/2022/ND-CP on the construction, management, and use of information systems in the housing and real estate market. In this Decree, there are a number of new regulations on the form of exploitation and use of databases in the housing and real estate market, specifically as follows: 1. […]
- 31 / 08 / 2022 -
Fee schedule compulsory insurance for construction workers on site
On August 11, 2022, the Minister of Finance issued Circular 50/2022/TT-BTC guiding Decree 119/2015/ND-CP and Decree 20/2022/ND-CP on compulsory insurance in construction investment activities (“Circular 50”). In this newsletter, let’s find out with Bizlawyer about the latest compulsory insurance premium schedule for construction workers on the construction site under Circular 50. (*) Occupation classification: Type […]
- 13 / 05 / 2022 -
Tax treatment in case of failure to re-export leased or borrowed goods from export processing enterprises
On April 21, 2022, the General Department of Customs issued Official Letter 1400/TCHQ-TXNK 2022 on the tax treatment of goods rented and borrowed from export processing enterprises (“Dispatch 1400”). Accordingly, Dispatch 1400 has recorded the guidance of the General Department of Customs related to tax treatment in case imported goods are not re-exported in the […]
- 13 / 05 / 2022 -
Handling of overpaid tax on goods rented or borrowed from export processing enterprises
On April 21, 2022, the General Department of Customs issued Official Letter 1400/TCHQ-TXNK 2022 on the tax treatment of goods rented and borrowed from export processing enterprises (“Dispatch 1400”). Accordingly, Dispatch 1400 has recorded the guidance of the General Department of Customs related to handling overpaid tax amounts for goods rented or borrowed from export […]
- 13 / 05 / 2022 -
Additional declaration for goods rented or borrowed from export processing enterprises
On April 21, 2022, the General Department of Customs issued Official Letter 1400/TCHQ-TXNK in 2022 on tax treatment of goods rented and borrowed from export processing enterprises (“Dispatch 1400”). Accordingly, Dispatch 1400 has recorded the guidance of the General Department of Customs related to additional declarations for goods rented or borrowed from export processing enterprises, […]
- 13 / 05 / 2022 -
VAT on goods rented or borrowed from export processing enterprises
On April 21, 2022, the General Department of Customs issued Official Letter 1400/TCHQ-TXNK in 2022 on tax treatment of goods rented and borrowed from export processing enterprises (“Dispatch 1400”). Accordingly, Dispatch 1400 has recorded the guidance of the General Department of Customs related to VAT for goods rented or borrowed from export processing enterprises, the […]