Commentary

- 06 / 10 / 2019 -
How to handle electronic invoices with codes of tax authority when errors are made
On September 30, 2019, the Ministry of Finance issued Circular No. 68/2019 / TT-BTC guiding the implementation of a number of articles of the Government’s Decree No. 119/2018 / ND-CP of September 12, 2018. regulations on electronic invoices when selling goods and providing services. This Circular takes effect from November 14, 2019. According to the […]
- 06 / 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. […]
- 30 / 09 / 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 […]
- 30 / 09 / 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, […]
- 30 / 09 / 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 […]
- 30 / 09 / 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 […]
- 30 / 09 / 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 […]
- 30 / 09 / 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) […]