After more than 15 years of implementation, certain provisions of the applicable Law on Corporate Income Tax have shown inadequacies and are no longer suitable for the current economic context. Consequently, the Ministry of Finance has developed a project dossier of the Law on Corporate Income Tax (amended).
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Some highlights of the Decree on tax payment deadline extension
On June 17, 2024, the Government issued Decree 64/2024/ND-CP regulating the extension of the deadline for paying value-added tax, corporate income tax, personal income tax, and land rent in 2024. Decree 64 includes some typical contents for several individuals and businesses engaged in production and business activities in Viet Nam.
Read moreSome new regulations on non-cash payment
On May 15, 2024, the Government issued Decree 52/2024/ND-CP regulating non-cash payment (Decree 52), replacing Decree 101/2012/ND-CP, which was amended and supplemented by Decree 80/2016/ND-CP and Article 3, Decree 16/2019/ND-CP. Decree 52 takes effect from July 1, 2024.
Read moreFormative Evaluation of Family and Juvenile Courts in Viet Nam
This study focuses on evaluating the establishment and operations of F&JCs – a specialized institution to strengthen justice for minors within the current legal framework through the criteria of relevance, effectiveness, efficiency, and scalability/sustainability, highlighting achievements and barriers, and proposes ways to further promote F&JCs as part of broader legal and judicial reform in Viet Nam.
Read moreSome new points of the Draft Law on Value-Added Tax (amended)
Currently, the Ministry of Finance is drafting the Law on VAT (Amended) (the Draft) to refine the regulations on VAT policy, codify issues that have been empirically validated, and ensure the consistency of the legal system, aiming at international economic integration. The Draft substantially inherits the Law on VAT 2008 but amends and supplements some important new points that could affect business activities.
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