Commentary

- 06 / 04 / 2021 -
Stipulating criteria for defining high-tech enterprises
On March 16, 2021, the Prime Minister issued Decision 10/2021/QD-TTg regulating the criteria for identifying high-tech enterprises issued by the Prime Minister, which replaces the Decision No. 19/2015/QD-TTg (“Decision 10“). Here are some highlights of Decision 10: Subjects covered by Decision 10: Enterprises producing high-tech products and providing high-tech services in Vietnam and related agencies […]
- 06 / 04 / 2021 -
New regulations on the customs fees and charges for goods and vehicles in transit
On February 18, 2021, the Ministry of Finance issued Circular 14/2021/TT-BTC regulating the rates, collection, payment, management and use of customs fees and charges for goods and vehicles in transit issued by the Ministry of Finance, replacing Circular 274/2016/TT-BTC of the Ministry of Finance dated November 14, 2016 (“Circular 14”). Here are some highlights of […]
- 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 […]