Criteria Circular No. 200/2014/TT-BTC Circular No. 99/2025/TT-BTC Effectiveness - Effective from 01 January 2015. - Circular No. 200/2014/TT-BTC is only partially repealed upon the effectiveness of Circular No. 99/2025/TT-BTC, except for the provisions on accounting for the equitization of State-owned enterprises, which remain effective until replaced by a separate regulatory document (pursuant to Clause 2, Article 31 […]

Question: Our company has multiple legal representatives. Currently, the company needs to enter into a labor contract with one of these legal representatives in order to appoint him/her to a specific managerial position. Under the latest regulations, does one legal representative of the Company have sufficient authority to represent the enterprise in signing a labor […]

Question: I am currently the Director and legal representative of Company A (a single-member limited liability company wholly owned by Corporate Entity C in Norway). At present, Company B is carrying out dissolution procedures in Vietnam. During this transitional period, my salary is being paid directly by the parent company until the dissolution of Company […]

Question: Under the Law on Enterprises 2020, is an individual permitted to concurrently act as the legal representative of multiple joint stock companies? In cases where holding multiple positions may potentially violate competition regulations or create conflicts of interest, what conditions must an enterprise satisfy (e.g., approval of shareholders or provisions in the company charter) […]

Question: I received information from the Facebook page “Government Information” stating that: “The Politburo: November 24 is selected as Vietnamese Culture Day, employees are entitled to a paid day off.” May I ask whether this information is accurate? If so, when will it take effect and what is the scope of its application? Answer: The above information […]