New points in Circular 40/2021/TT-BTC/2021 / TT-BTC on taxation with households business and individuals

On June 1, 2021, the Ministry of Finance issued Circular 40/2021//TT-BTC (“Circular 40”) guiding value-added tax (“VAT”), personal income tax (“PIT”) and tax administration for households business and individuals. Compared with the previous regulations, Circular 40 has the following new points: 1. Supplementing many incomes subject to VAT and PIT: Circular 40 supplements a number […]

Protecting homebuyers amid venture upheaval

Real estate transactions always contain many risks, while buyers and investors are often very passive before complicated situations. The mechanism for warning and protecting homebuyers in cases where the investor fails to fulfil obligations, the project is discontinued, or the investor withdraws from a project can be understood as a combination of legal regulations, methods, […]