Supplementary Tax Declaration for Omitted Input Invoices

Supplementary Tax Declaration for Omitted Input Invoices

On May 30, 2024, the General Department of Taxation issued Official Dispatch No. 2298/TCT-KK regarding supplementary tax declarations for omitted input invoices. Based on Point đ, Clause 6, Article 1 of Law No. 31/2013/QH13 amending and supplementing certain provisions of the Law on Value-Added Tax (VAT), which stipulates the deduction of input VAT; Point g, […]

Tax Management for Business Households and Individuals

Reassessment of Land Rent Payment

On May 30, 2024, the General Department of Taxation issued Official Dispatch No. 2287/TCT-DNNCN regarding tax management for business households and individuals. Regarding the Tax Inspection Process for Business Households and Individual Businesses: Tax inspections for business households and individual businesses (including those paying taxes based on declaration, lump-sum method, or per occurrence) shall be […]

Reduction of Land Lease According to Decision No. 25/2023/QĐ-TTg

Reduction of Land Lease According to Decision No. 25/2023/QĐ-TTg

On May 29, 2024, the General Department of Taxation issued Official Dispatch No. 2272/TCT-CS regarding the reduction of land lease pursuant to Decision No. 25/2023/QĐ-TTg dated October 3, 2023. Decision No. 25/2023/QĐ-TTg stipulates a 30% reduction in the land lease payable for the year 2023 for land lessees who are organizations, units, enterprises, households, or […]

Amendment and Supplementation of Certain Provisions and Implementation Measures of the Law on Promulgation of Legal Documents

Amendment and Supplementation of Certain Provisions and Implementation Measures of the Law on Promulgation of Legal Documents

On May 25, 2024, the Government issued Decree No. 59/2024/NĐ-CP amending and supplementing certain provisions of Decree No. 34/2016/NĐ-CP dated May 14, 2016, which provides detailed regulations on some articles and implementation measures of the Law on Promulgation of Legal Documents, as amended and supplemented by Decree No. 154/2020/NĐ-CP dated December 31, 2020.   Decree […]

Expediting the Development and Issuance of Detailed Implementation Regulations for the Land Law, Housing Law, Real Estate Business Law, and the Law on Credit Institutions

Expediting the Development and Issuance of Detailed Implementation Regulations for the Land Law, Housing Law, Real Estate Business Law, and the Law on Credit Institutions

On May 26, 2024, the Prime Minister issued Directive No. 53/CĐ-TTg on expediting the development and issuance of detailed implementation regulations for the Land Law, Housing Law, Real Estate Business Law, and the Law on Credit Institutions.   Accordingly, the Government proposes important adjustments to the Land Law, Real Estate Business Law, Housing Law, and […]

Amending and Supplementing Several Provisions of the Land Law, Housing Law, Real Estate Business Law, and the Law on Credit Institutions

Amending and Supplementing Several Provisions of the Land Law, Housing Law, Real Estate Business Law, and the Law on Credit Institutions

On May 27, 2024, the Government issued Resolution No. 79/NQ-CP concerning the proposal to develop the Law amending and supplementing several provisions of the Land Law No. 31/2024/QH15, the Housing Law No. 27/2023/QH15, the Real Estate Business Law No. 29/2023/QH15, and the Law on Credit Institutions No. 32/2024/QH15. This resolution was issued by the Government […]

Enhancing Thematic Communication on One-time Social Insurance

Enhancing Thematic Communication on One-time Social Insurance

On May 22, 2024, Vietnam Social Security issued Official Letter No. 1488/BHXH-TT to enhance thematic communication on one-time social insurance. Vietnam Social Security requests provincial social security offices to implement the following communication strategies proactively, actively, and persistently: Conduct comprehensive and in-depth communication on the significance and benefits of receiving a monthly pension to ensure […]

Implement documents detailing the implementation of the Water Resources Law 2023

Implement documents detailing the implementation of the Water Resources Law 2023

On May 23, 2024, the Ministry of Natural Resources and Environment issued Official Letter 3263/BTNMT-TNN on the implementation of guiding documents on the Law on Water Resources 2023. Accordingly, in order to implement documents detailing the implementation of the Law on Water Resources 2023, the Ministry of Natural Resources and Environment requests the Provincial People's […]