Commentary

- 27 / 10 / 2019 -
How to determine the time for electronic tax filing
On September 20, 2019, the Ministry of Finance issued Circular No. 66/2019 / TT-BTC amending and supplementing a number of articles of Circular No. 110/2015 / TT-BTC dated July 28, 2015 of the Ministry of Finance on the main guide to electronic transactions in the tax field. The circular takes effect from November 5, 2019. […]
- 21 / 10 / 2019 -
Maximum speed of cars and motorcycles when participating in traffic
On August 29, 2019, the Ministry of Transport issued Circular No. 31/2019 / TT-BGTVT providing regulations on speed and safe distance of motor vehicles and special-use vehicles participating in road traffic. This Circular takes effective from October 15, 2019. According to the above provisions, the maximum speed allowed for motor vehicles (except for those specified […]
- 21 / 10 / 2019 -
Reduce crude oil import tax to 0% from November 1, 2019
On September 16, 2019, the Prime Minister issued Decision No. 28/2019 / QD-TTg on amending and supplementing Article 2 of Decision No. 45/2017 / QD-TTg dated November 16, 2017, amending and supplementing the Prime Minister’s Decision No. 36/2016 / QD-TTg of September 1, 2016, defining the application of ordinary tax rates to imported goods. Specifically, […]
- 21 / 10 / 2019 -
Some new regulations on determining the origin of import and export goods
On September 5, 2019, the Ministry of Finance issued Circular 62/2019 / TT-BTC amending and supplementing a number of articles of Circular No. 38/2018 / TT-BTC providing for goods origin determination. import Export. Accordingly, Circular 62/2019 / TT-BTC has some noticeable new points related to the determination of the origin of exports and imports to […]
- 21 / 10 / 2019 -
Provisions on certificates of insurance auxiliary
On September 16, 2019, the Ministry of Finance issued Circular 65/2019 / TT-BTC regulating the content of training, exam and recognition of certificates of insurance auxiliary. This Circular takes effect from November 1, 2019. Circular 65/2019 / TT-BTC states that the types of certificates of insurance auxiliary specified in this Circular include: 1. Certificate of […]
- 21 / 10 / 2019 -
Time limit for submitting financial statements of audited units
On September 16, 2019, the State Auditor General issued Decision No. 03/2019 / QD-KTNN on the responsibility to send financial statements, budget settlement reports to the State Audit Office of the units. be audited. Decision 03/2019 / QD-KTNN takes effect from October 31, 2019. Whereby: Budget estimating units of level I shall send the State […]
- 21 / 10 / 2019 -
Principles of handing over debts and exclusion of assets when converting state enterprise
On August 21, 2019, the Ministry of Finance issued Circular 55/2019 / TT-BTC guiding the handing over of debts and excluded assets when transforming state enterprise. This Circular provides for the principle of handing over, receiving debts and eliminating assets as follows: – Debts and assets transferred and received must ensure sufficient documents (for debts) […]
- 13 / 10 / 2019 -
04 principles to be followed when using food additives
On August 30, 2019, the Ministry of Health issued Circular 24/2019 / TT-BYT on management and use of food additives. The circular officially takes effect from October 16, 2019. Accordingly, the use of food additive must adhere to the following four basic principles: 1. Must ensure: Food additive is allowed to use and the right […]