Consultation on Social Insurance Contributions for Employees

Question: Our company’s working days are from Monday to Friday. We have an employee who will resign on February 17, 2025. In February, this employee worked full-time. I would like to ask whether the company is required to pay social insurance for this employee?  Answer: According to the provisions of Article 42 of the Procedure […]

Consultation on the Basis for Social Insurance Contributions and Benefits

Question: According to Decree No. 158/2024/ND-CP, from July 1, 2025, the State will abolish the base salary and replace it with a reference salary as the basis for calculating and receiving social insurance (SI). However, from July until now, we have still been applying mandatory SI contribution rates according to the current regulation, specifically: the […]

CONDITIONS, DOSSIER, AND PROCEDURES FOR DISSOLUTION OF A SINGLE-MEMBER LIMITED LIABILITY COMPANY

Question: I am currently the owner of a single-member limited liability company (LLC). Due to financial difficulties, I wish to dissolve my company. What conditions must be satisfied, who has the authority to decide, and what dossier and procedural steps must be followed? Answer: 1.Conditions for Dissolution of a Single-Member Limited Liability Company A single-member […]

FOREIGN TRADER ESTABLISHING A BRANCH IN VIETNAM

To: Law Firm We are a foreign trader headquartered in Singapore, having operated for over 10 years in the logistics sector. We are currently seeking to expand our business operations and intend to establish a branch in Ho Chi Minh City, Vietnam, to facilitate transactions and contract execution with our clients. We would like to […]

Corporate Income Tax Policy

Corporate Income Tax Policy

On June 3, 2024, the General Department of Taxation issued Official Dispatch No. 2328/TCT-CS regarding corporate income tax policy. Based on Clause 2, Article 19

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Exemption and Reduction of Non-Agricultural Land Use Tax

Personal Income Tax Policy

On May 30, 2024, the Binh Duong Provincial Tax Department issued Official Dispatch No. 14748/CTBDU-TTHT regarding personal income tax policy. Based on Clause 2, Article

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Accounting for Fixed Assets

Accounting for Fixed Assets

On May 30, 2024, the Binh Duong Provincial Tax Department issued Official Dispatch No. 14754/CTBDU-TTHT regarding the accounting for fixed assets. Based on Circular No.

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