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Tax Newsletter 2018 Update on new regulations and guidance on taxation, customs and labour
In this newsletter, Grant Thornton Vietnam would like to update some tax policies and new significant guidance
Tax Newsletter Significant points relating to the recent guidelines issued by the tax authorities
In this newsletter, Grant Thornton Vietnam would like to update some significant points relating to the recent guidelines issued by the tax authorities
Tax Newsletter Updates on tax policies and compulsory insurances
In this newsletter, Grant Thornton Vietnam would like to update certain notable points in a new Decree and guidelines relating to tax policies and compulsory insurances
Tax Newsletter Compulsory versus Voluntary social insurance schemes
The Insurance policy administered by Social Insurance authorities is a major policy of the Communist Party and the State, which promotes the stable lives for employees, political stability, social security.
Published by Bloomberg Vietnam’s Employee Shares Ownership Plan: Tax Implications
Retaining key personnel has always been a company’s prerequisite policy in paving the way to prosperity. Employee Shares Ownership Plan (‘‘ESOP’’) has long been considered a good management tool and compensation benefit, for the retention of human capital, as well as a good solution for those companies with limited cash flow. ESOP is not a new term, however its important tax implications have been continuously provoking controversy. This report investigates the Personal Income Tax (‘‘PIT’’)’s exposure under ESOP schemes, which provide beneficiaries a better understanding and thus the ability to minimize the tax risk.
Tax Newsletter Circular 41 guiding Decree 20 for Transfer Pricing
In an effort to provide detailed guidelines for implementation of some articles of the Decree No. 20/2017/ND-CP (“Decree 20”) issued by the Government on 24th February 2017 and promulgated the management of taxation on businesses having related party transaction(s), on 28th April 2017, the Ministry of Finance has issued Circular No. 41/2017/TT-BTC (“Circular 41” or “the Circular”) with effect from 1st May 2017 onwards.
Published by Bloomberg Construction Permit for Foreign Contractors in Vietnam
In recent years, Vietnam has experienced favorable growth in the nation’s construction industry and the construction sector shows no sign of stagnation. For foreign contractors, it is a legal prerequisite to obtain a proper license (‘‘construction permit’’), in order to operate in Vietnam. The legal requirements are applicable to an extensive group of foreign contractors, including general contractors, main contractors, joint venture contractors and subcontractors.
Tax Newsletter Regulation on coordination of inspecting the implementation of financial enterprise policies and mechanisms at foreign invested enterprises
Provincial Department of Finance to coordinate with the Provincial Department of Planning and Investment, Tax and Customs Authorities in inspecting the implementation of financial enterprise policies and mechanisms at foreign invested enterprises from 24th July 2017.
Tax Newsletter Update on tax regulations and preferential policies regarding industrial cluster development
In this newsletter, Grant Thornton Vietnam would like to update you on the tax regulations and preferential policies regarding industrial cluster development
Tax Newsletter Decree 71 on Corporate Governance
On June 06th, 2017, Vietnam Government issued Decree No. 71/2017 / ND-CP ("Decree 71") regarding the corporate governance applicable to public companies effective from August 01st, 2017. Circular No. 121/2012 / TT-BTC dated July 26th, 2012 issued by the Ministry of Finance stipulated corporate governance applicable to public companies, will be repealed on the effective date of Decree 71.