Tax policy in case of gifting land use rights with a representative

Tax policy in case of gifting land use rights with a representative

On June 12, 2024, the General Department of Taxation issued Official Dispatch No. 2509/TCT-DNNCN on tax policy problems in the case of donating land use rights with a representative. The General Department of Taxation has the following opinion: Based on the legal basis of personal income tax and the Civil Code, individuals with income from […]

Draft Law on Corporate Income Tax

Draft Law on Corporate Income Tax

Specifically, the structure and basic content of the draft revised Law on Corporate Income Tax are as follows:   Structure: The Draft Law on Corporate Income Tax (revised) consists of 05 Chapters and 25 Articles, as follows:   - Chapter I: General Provisions, comprising 05 articles (Articles 1 to 5). - Chapter II:Basis and Method […]

Draft Decree Detailing Certain Aspects of Investment Project Management in Construction

Draft Decree Detailing Certain Aspects of Investment Project Management in Construction

Specifically, the Draft Decree on Investment Project Management in Construction provides detailed implementation of certain provisions of the Construction Law 2014 (amended in 2020) concerning the management of construction investment projects, including: - Preparation, appraisal, and approval of projects and construction designs; - Construction surveys; - Issuance of construction permits and management of construction order; […]

Amendment on the Publication Time of GDP Data

Amendment on the Publication Time of GDP Data

On June 7, 2024, the Government issued Decree No. 62/2024/ND-CP amending Appendix to Decree No. 94/2016/ND-CP and amending Appendix II to Decree No. 94/2022/ND-CP regulating the content of statistical indicators under the national statistical system and the process of compiling GDP and GRDP indicators, including amendments to the annual publication time of GDP data. The […]

Approve the plan to reduce and simplify regulations and administrative procedures related to judicial record cards

Approve the plan to reduce and simplify regulations and administrative procedures related to judicial record cards

On June 11, 2024, the Prime Minister issued Decision No. 498/QD-TTg on Approving the Plan to reduce and simplify administrative regulations and procedures related to judicial record cards. Assign ministries and ministerial-level agencies within their scope of authority to be responsible for implementing the implementation in accordance with the content and time limit specified in […]

List of 70 comprehensive online public services of Vietnam Social Insurance

List of 70 comprehensive online public services of Vietnam Social Insurance

Decision No. 838/QD-BHXH issued by the Vietnam Social Security on June 5, 2024, announces the list of fully online public services falling under the jurisdiction of the Vietnam Social Security for resolution. The decision comprises the following key points: The list of fully online public services under the jurisdiction of the Vietnam Social Security includes […]

New Decree on Market Development and Management

New Decree on Market Development and Management

On June 5, 2024, the Government issued Decree No. 60/2024/NĐ-CP regarding the development and management of markets, including new provisions on market classification. The markets regulated under Decree No. 60/2024/NĐ-CP are markets organized at a designated location in accordance with related planning and development plans to meet the needs of buying, selling, exchanging goods, and […]

Procedure for Notification of Regular Retail Activities

Procedure for Notification of Regular Retail Activities

On June 5, 2024, the Ministry of Industry and Trade issued Decision No. 1372/QĐ-BCT regarding the announcement of newly issued administrative procedures and amendments, supplements in the field of consumer rights protection under the management scope of the Ministry, including the procedure for notification of regular retail activities. Accordingly, the procedure for notification of regular […]

Reassessment of Land Rent Payment

Reassessment of Land Rent Payment

On June 11, 2024, the General Department of Taxation issued Official Letter No. 2499/TCT-CS concerning the clarification of land rent policy. In accordance with Clause 2, Article 2 of Decision No. 1387/2005/QĐ-TTg dated December 29, 2005, by the Prime Minister on handling regulations on illegal preferential treatment and incentives for investment issued by the People's […]