Commentary

- 04 / 03 / 2021 -
Cases of transfer of securities ownership are not required to be deposited
On December 31, 2020, the Ministry of Finance issued Circular No.119/2020/TT-BTC regulating the registration, depository, clearing and settlement of securities transactions. The Circular takes effect from 15th February, 2021.  In which, there are provisions for a number of cases where the transferor of securities ownership is not required to conduct the securities depository before the […]
- 04 / 03 / 2021 -
New requirements for projects on building material production
On February 9, 2021, the Government issued Decree No. 09/2021/ND-CP on Management of building materials. In this Decree, the contents of management of construction investment projects on production of building materials are recorded, specifically as follows: Firstly, the implementation of construction investment projects for construction of building materials production is carried out in accordance with […]
- 04 / 03 / 2021 -
Cancellation of the status of a public company in case of failure to meet the condition of a public company due to an organization, dissolution or bankruptcy
On December 31, 2020, the Ministry of Finance issued Circular No. 118/2020/TT-BTC guides some contents on offering, issuing securities, public offering, repurchasing shares, registering public companies and canceling the status of a public company. This Circular takes effect from February 15, 2021. One of the highlights of this document is related to the procedures for […]
- 04 / 03 / 2021 -
Imported or exported goods are not required to declare tax each time it arises
On January 22, 2021, the Minister of Finance issued Circular No. 06/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 on tax administration of goods import, goods export. Accordingly, this Circular stipulates cases that import and export goods are not subject to tax declaration every […]
- 04 / 03 / 2021 -
Preferential tax exemption and reduction of corporate income tax for science and technology enterprises
On January 11, 2021, the Minister of Finance issued Circular No. 03/2021/TT-BTC guiding tax exemption and reduction of corporate income tax for science and technology enterprises. The Circular regulates for conditions for enjoying tax exemption and reduction of corporate income tax for science and technology enterprises as follows: The certificate of science and technology enterprise […]
- 05 / 02 / 2021 -
The level of support from the Vietnam General Confederation of Labor for union members and workers directly affected by the Covid-19 epidemic and natural disasters in 2020 during the Tan Suu Lunar New Year in 2021
On January 12, 2021, the Vietnam General Confederation of Labor issued Decision 1921/QD-TLD (“Decision 1921“). Decision 1921 was issued with the hope of providing a financial support to the union members and workers directly affected by the Covid-19 epidemic and natural disasters in 2020 during the Tan Suu Lunar New Year in 2021.  The following […]
- 05 / 02 / 2021 -
Who will receive support from the Vietnam Labor Confederation during the Lunar New Year in 2021
On January 12, 2021, the Vietnam General Confederation of Labor issued Decision 1921/QD-TLD (“Decision 1921“). Decision 1921 was issued with the hope of providing a financial support to the union members and workers directly affected by the Covid-19 epidemic and natural disasters in 2020 during the Tan Suu Lunar New Year in 2021.  The following […]
- 05 / 02 / 2021 -
Labor regulations and notable new points
On December 14, 2020, the Government issued Decree 145/2020 / ND-CP guiding the Labor Code on working conditions and labor relations (“Decree 145“). In which, there are many new regulations that Employees and Employers need to consider. One of which is stipulated in labor regulation, detailed guidelines for Article 118 of the Labor Code in […]