Exemption and Reduction of Non-Agricultural Land Use Tax
On June 7, 2024, the General Department of Taxation issued Official Letter No. 2442/TCT-CS regarding the exemption and reduction of non-agricultural land use tax. The General Department of Taxation provided the following opinions on this matter: Based on legal provisions, Circular No. 153/2011/TT-BTC stipulates the reduction of non-agricultural land use tax for investment projects in […]
Issues Regarding Tax Policy
On June 7, 2024, the General Department of Taxation issued Official Letter No. 2445/TCT-CS regarding tax policies. The General Department of Taxation provided the following opinions on this matter: Clause 27, Article 3 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019, and Clause 1, Article 3 of Decree No. 126/2020/ND-CP dated […]
Exemption of Land Lease for Financially Autonomous Public Non-Business Units
On June 7, 2024, the General Department of Taxation issued Official Letter No. 2444/TCT-CS regarding land rent policies for public non-business units. According to the provisions of the 2013 Land Law (Point e, Clause 1, Article 56), the State leases land to financially autonomous public non-business units. The time for calculating land rent is when […]
Draft Law Amending the Land Law, Housing Law, Real Estate Business Law, Credit Institutions Law
It is proposed that the draft Law amending the Land Law 2024, Housing Law 2023, Real Estate Business Law 2023, and Credit Institutions Law 2024 will have two options: - Option 1: The draft Law will consist of 5 articles Article 1. Amendment to Article 252, Clause 1 of the Land Law No. […]
Draft Circular Replacing Circular 105/2020/TT-BTC on Tax Registration
The Ministry of Finance is proposing a draft Circular to replace Circular 105/2020/TT-BTC on tax registration. Specifically, Article 4 of the draft Circular provides guidance on tax registration subjects as follows: * Subjects of Tax Registration Include: - Taxpayers required to register taxes through the one-stop-shop mechanism as stipulated in Point a, Clause 1, […]
Draft Decree on Value-Added Tax Reduction Policy Pursuant to Resolution .../2024/QH15
The Ministry of Finance is drafting a Decree on the value-added tax (VAT) reduction policy pursuant to the Resolution on VAT reduction from July 1, 2024, to December 31, 2024, which is currently open for public consultation (hereinafter referred to as the draft Decree). The draft Decree proposes the following VAT reduction for groups of […]
Draft Resolution on Value-Added Tax Reduction Issued by the National Assembly
The Ministry of Finance is proposing the development of a National Assembly Resolution on reducing value-added tax (VAT). Recently, the Government Portal announced the proposal dossier for the development of this Resolution. Specifically: - A 2% reduction in the VAT rate will be applied to groups of goods and services currently subject to a 10% […]
Plans for Restructuring Public Service Units for the Development of the Network of Public Service Units in the Transport Sector
On May 29, 2024, the Ministry of Transport issued Official Dispatch No. 5712/BGTVT-TCCB regarding the review, inventory, and proposal of plans for restructuring public service units, in service of the development of the network of public service units in the transport sector. To gather information and data for the development of the network of public […]
Use VNeID in administrative procedures
On May 29, 2024, the Government Office issued Official Dispatch 3701/VPCP-KSTT on converting and using VNeID accounts in carrying out administrative procedures. The Government Office respectfully requests that Ministers of Ministries, Heads of ministerial-level agencies, Government agencies, Chairman of People's Committees of provinces and centrally-run cities, General Director of the Electricity Group The Vietnam Forces […]