Heading for 2023, NHQuang&Associates will continue well boosting its internal resources, constantly improving and developing its capacity to be ready to meet new requirements, overcome upcoming challenges, and promoting the rule of law in Viet Nam.

On October 30, 2022, the Government issued Decree 91/2022/ND-CP (Decree 91) amending Decree 126/2020/ND-CP guiding the Law on Tax Administration. Enterprises should update and research the provisions of Decree 91 to ensure the implementation of tax obligations in compliance with the law.

Some new points of Circular 11/2022/TT-NHNN regulating the bank guarantee which will take effect from April 1, 2023 may affect the operation of enterprises.

Some notable contents of the Ordinance on sanctions of administrative violations for acts of obstructing procedural activities promulgated on August 18, 2022.