Commentary

- 06 / 04 / 2021 -
Cases of not collecting import tax or export tax
On March 11, 2021, the Government issued Decree No. 18/2021/NĐ-CP amending and supplementing a number of articles of the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016, detailing a number of articles and the enforcement of the Law on Import and Export Tax. Accordingly, the Decree has added provisions on the cases of not collecting […]
- 06 / 04 / 2021 -
Regulations on tax exemption for imports to create fixed assets of subjects entitled to investment incentives
On March 11, 2021, the Government issued Decree No. 18/2021/NĐ-CP amending and supplementing a number of articles of the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016, detailing a number of articles and the enforcement of the Law on Import and Export Tax. Accordingly, the Decree has added provisions on tax exemption of imported goods […]
- 06 / 04 / 2021 -
Regulations on tax exemption of Goods imported for processing and Processed Goods for export
On March 11, 2021, the Government issued Decree No. 18/2021/NĐ-CP amending and supplementing a number of articles of the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016, detailing a number of articles and the enforcement of the Law on Import and Export Tax. This Decree has many new regulations, amended and supplemented regulations related to […]
- 06 / 04 / 2021 -
Application of the new health insurance card form
On December 3, 2020, Decision No.1666/QD-BHXH was issued by the Vietnam Social Security. Accordingly, the Health Insurance card form will be changed. As follows: Size: Length 85. 60 mm, width 53. 98 mm, according to the card’s outer edge frame. This size is much more compact than the old health insurance card form. Material: Using […]
- 06 / 04 / 2021 -
Working time of the interbank payment system
On December 31, 2020, the State Bank of Vietnam issued Circular No. 21/2020/TT-NHNN amending and supplementing a number of articles of Circular No. 37/2016/TT-NHNN dated December 30, 2016. of the Governor of the State Bank of Vietnam providing for the management, operation and use of the national banking electronic payment system. Accordingly, this Circular has […]
- 04 / 03 / 2021 -
Increase the fine for the group of violations on the use and publicity of diplomas and certificates in contravention of regulations
  On December 18, 2020, the Government issued Decree 04/2021/ND-CP stipulating the sanctioning of administrative violations in the field of education (“Decree 04“). Accordingly, Decree 04 has increased the fine for the group of violations on using and publishing diplomas and certificates in contravention of regulations. As follows: A fine of between VND 5,000,000 and […]
- 04 / 03 / 2021 -
New rules on the conditions for transferring land use rights in the form of subdivision and sale of land
On December 18, 2020, the Government issued 148/2020/ND-CP amending a number of Decrees guiding the Land Law (“Decree 148“). Accordingly, Decree 148 has new regulations on the conditions for transferring land use rights in the form of division of plots and sale of land plots. As follows: In Clause 17, Article 1 of Decree 148 […]
- 04 / 03 / 2021 -
Time of submission of certificate of origin of imported goods
On January 25, 2021, the Minister of Finance issued Circular No. 07/2021/TT-BTC prescribing the time for submitting certificates of origin of imported goods in the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union (EVFTA). Specifically: The customs declarer shall submit the certificate of origin of imported goods at the time […]