Land Law

The List and Assignment of Leading Agencies for Drafting Detailed Implementation Regulations for the Law on Credit Institutions and the Land Law.

On April 10, 2024, the Prime Minister issued Decision 299/QD-TTg on the issuance of the Catalogue and assignment of leading agencies for drafting detailed implementation regulations for the Law on Credit Institutions and the Land Law, which was passed by the 15th National Assembly at its fifth extraordinary session. The Decision stipulates the responsibilities of […]

Tax

Extension and Postponement of the Deadline for Payment of Mineral Exploitation Rights Fee

On April 12, 2024, the General Department of Taxation issued Official Letter No. 1541/TCT-QLN regarding the extension of the deadline for the payment of the mineral exploitation rights fee and the postponement of the deadline for the payment of the mineral exploitation rights fee due to the temporary suspension of mining activities for mining enterprises. […]

Tax

Response to Corporate Income Tax Policy

On April 12, 2024, the General Department of Taxation issued Official Letter No. 1517/TCT-CS regarding depreciation of fixed assets and income from real estate transfer. Regarding depreciation for fixed assets According to legal regulations, if a business purchases an apartment for leasing purposes, and if there are no documents proving ownership by the business as […]

Tax

Transfer of remaining deductible value-added tax after the Branch ceases operations

On April 15, 2024, the General Department of Taxation issued Official Letter No. 1569/TCT-KK regarding the transfer of remaining deductible value-added tax (VAT) after the Branch ceases operations. According to legal regulations, in the case where the Branch of the Company located in Hanoi City is a dependent unit of the Parent Company and ceases […]

Tax

Response to Tax Policy

On April 15, 2024, the General Department of Taxation issued Official Letter No. 1555/TCT-CS regarding tax policy. Based on legal regulations, in principle, a new investment project is a project carried out for the first time or an independent project separate from an ongoing investment project; an expansion investment project is an investment project that […]