Notice of the implementation of the schedule for swap working days with state administrative agencies, public service units, and enterprises
On April 14, 2024, the Ministry of Labor - War Invalids and Social Affairs issued Notice No. 1570/TB-BLDTBXH on the proposal to exchange working days for the holiday of Reunification Day April 30 and International Labor Day May 1, 2024 for civil servants, public employees, and workers of state administrative agencies, public service units, and […]
Draft 01 Decree on land use fees, land rent
On April 12, 2024, the Ministry of Finance drafted a Decree on land use fees, land rent. This Decree is built according to the Land Law 2024. The Decree includes 11 chapters, 173 articles, detailing the implementation of some articles, clauses of the Land Law No. 31/2024. According to the Draft, the Decree applies to […]
The List and Assignment of Leading Agencies for Drafting Detailed Implementation Regulations for the Law on Credit Institutions and the Land Law.
On April 10, 2024, the Prime Minister issued Decision 299/QD-TTg on the issuance of the Catalogue and assignment of leading agencies for drafting detailed implementation regulations for the Law on Credit Institutions and the Land Law, which was passed by the 15th National Assembly at its fifth extraordinary session. The Decision stipulates the responsibilities of […]
Extension and Postponement of the Deadline for Payment of Mineral Exploitation Rights Fee
On April 12, 2024, the General Department of Taxation issued Official Letter No. 1541/TCT-QLN regarding the extension of the deadline for the payment of the mineral exploitation rights fee and the postponement of the deadline for the payment of the mineral exploitation rights fee due to the temporary suspension of mining activities for mining enterprises. […]
Response to Corporate Income Tax Policy
On April 12, 2024, the General Department of Taxation issued Official Letter No. 1517/TCT-CS regarding depreciation of fixed assets and income from real estate transfer. Regarding depreciation for fixed assets According to legal regulations, if a business purchases an apartment for leasing purposes, and if there are no documents proving ownership by the business as […]
Transfer of remaining deductible value-added tax after the Branch ceases operations
On April 15, 2024, the General Department of Taxation issued Official Letter No. 1569/TCT-KK regarding the transfer of remaining deductible value-added tax (VAT) after the Branch ceases operations. According to legal regulations, in the case where the Branch of the Company located in Hanoi City is a dependent unit of the Parent Company and ceases […]
Response to Tax Policy
On April 15, 2024, the General Department of Taxation issued Official Letter No. 1555/TCT-CS regarding tax policy. Based on legal regulations, in principle, a new investment project is a project carried out for the first time or an independent project separate from an ongoing investment project; an expansion investment project is an investment project that […]
In response to the tax policy issues related to Personal Income Tax
On April 11, 2024, the General Department of Taxation issued Circular No. 1504/TCT-DNNCN addressing the complexities of tax policies concerning the transfer of shares in joint-stock companies where shareholders contribute capital using real estate. According to legal provisions, individuals who contribute capital using real estate are not required to declare or pay taxes on the […]