Commentary

- 29 / 10 / 2021 -
Exemption of import tax for goods entrusted to import
On October 20, 2021, the General Department of Customs issued Official Letter No. 4948/TCHQ-TXNK to give opinions on tax treatment for imported goods entrusted for export production. As follows: – For goods imported for production and export: (i) Raw materials, supplies (including those for the manufacture of packages of exports), components, semi-finished products imported incorporated […]
- 29 / 10 / 2021 -
Tax exemption and reduction to support enterprises affected by Covid-19
On October 19, 2021, the National Assembly Standing Committee issued Resolution 406/NQ-UBTVQH15 in 2021 on a number of solutions to support enterprises and people affected by the COVID-19 epidemic. In particular, mention is made of tax exemption and reduction solutions for enterprises affected by the Covid-19 epidemic, specifically as follows: (1) A reduction of 30% […]
- 29 / 10 / 2021 -
Latest policy on suspending payment of retirement and survivorship funds due to Covid-19
On October 8, 2021, the Government issued Resolution 126/NQ-CP in 2021 amending and supplementing Resolution 68/NQ-CP on a number of policies to support employees and employers who encounter difficulties due to the COVID-19 pandemic. Accordingly, the Resolution has amended regulations on the temporary suspension of contributions to the employer’s retirement and survivorship fund, specifically as […]
- 29 / 10 / 2021 -
Expanding the subject of support due to the effects of Covid-19
On October 8, 2021, the Government issued Resolution 126/NQ-CP in 2021 amending and supplementing Resolution 68/NQ-CP on a number of policies to support employees and employers who encounter difficulties due to the COVID-19 pandemic. Accordingly, the Resolution has amended and supplemented additional regulations for cases receiving support due to the impact of the Covid-19 pandemic, […]
- 30 / 09 / 2021 -
Support policies “exclusively” for small and medium enterprises (“SMEs”) which join “industry clusters”, “value chains”
On August 26, 2021, the Government issued Decree No. 80/2021/ND-CP detailing and guiding the implementation of a number of articles of the Law on Supporting SMEs (“Decree No. 80”). Decree No. 80 replaces Decree No. 39/2018/ND-CP dated March 11, 2018, of the Government. In the following, the article will review support policies “exclusively” for SMEs […]
- 30 / 09 / 2021 -
Support policies “exclusively” for small and medium enterprises (“SMEs”) which are innovative startups
On August 26, 2021, the Government issued Decree No. 80/2021/ND-CP detailing and guiding the implementation of a number of articles of the Law on Supporting SMEs (“Decree No. 80”). Decree No. 80 replaces Decree No. 39/2018/ND-CP dated March 11, 2018, of the Government. In the following, the article will review support policies “exclusively” for SMEs […]
- 30 / 09 / 2021 -
Not sanctioning administrative violations in the customs field due to the impact of the Covid-19 epidemic
In 2021, the Covid-19 epidemic has greatly affected the export and import activities of enterprises. Faced with that situation, some Customs Departments and the business community have proposed to consider not sanctioning administrative violations for a number of violations occurring in the customs field due to the impact of the Covid-19 epidemic and the Government’s […]
- 30 / 09 / 2021 -
Medical equipment is quickly issued with a free registration number
On September 16, 2021, the Minister of Health promulgated Circular No. 13/2021/TT-BYT stipulating the issuance of circulation numbers and the import of medical equipment to serve the prevention and control of COVID-19 in case of urgent. Accordingly, medical equipment may apply the form of fast issuance of free registration numbers if the following conditions are […]