On January 28, 2022, the Government issued Decree 15/2022/ND-CP prescribing tax exemption and reduction under Resolution 43 on fiscal and monetary policies for supporting Socio-Economic Recovery and Development Program (Decree 15). Decree 15 takes effect from February 1, 2022. Some notable contents related to the value-added tax reduction policy are analyzed in the article.
Read moreReport on Some findings after two-year implementation of the Law on Bankruptcy 2014
Summary Report on Some findings after two-year implementation of the Law on Bankruptcy 2014 has been conducted under Insolvency and Bankruptcy Reform Project in Viet Nam, funded by the International Finance Corporation (IFC), part of the World Bank Group (WBB), in cooperation with the Swiss Development Agency (SECO).
Read moreNew regulations on administrative sanctions for tax and invoice-related violations
On November 16, 2021, the Government issued Decree 102/2021/ND-CP amending and supplementing a number of provisions in Decree 125/2020/ND-CP on administrative sanctions for taxes and invoices-related violations. This Decree will take effect from January 01, 2022.
Read moreSome new regulations on electronic invoices
On September 17, 2021, the Ministry of Finance issued Circular No. 78/2021/TT-BTC guiding the implementation of several articles of the Law on Tax Administration, Decree No. 123/2020/ND-CP prescribing invoices and documents to complete the provisions on electronic invoices. The Circular will take effect from July 1, 2022
Read moreSome comments on the Draft Decree on penalties for administrative violations in environmental protection
In order to provide the penalties compatible with the provisions of the Law on Environmental Protection 2020 and the Decree guiding the Law on Environmental Protection 2020 (currently in the drafting stage), the Government has published a Draft Decree on penalties for administrative violations in the field of environmental protection.
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