Laws in Vietnam

CIRCULAR COLLECTION, PAYMENT, MANAGEMENT OF FEES FOR ISSUANCE OF PASSPORTS, VISAS, DOCUMENTS RELATED TO ENTRY, EXIT, TRANSIT, AND RESIDENCE IN VIETNAM. Pursuant to the Law on entry, exit, transit, and residence of foreigners in Vietnam No. 47/2014/QH13 dated June 16, 2014; Pursuant to the Law on State budget No. 01/2002/QH11 dated December 16, 2002; Pursuant to the Ordinance on Fees and Charges No.  38/2001/PL-UBTVQH  dated August 28, 2001, the Government's Decree No. 57/2002/NĐ-CP  dated June 03, 2002, and the Government's Decree No.  24/2006/NĐ-CP  dated March 06, 2006 on amendments to Decree No.  57/2002/NĐ-CP; Pursuant to the Government's Decree No.  136/2007/NĐ-CP  dated August 17, 2007 on entry and exit of Vietnamese citizens and the Government's Decree No.  65/2012/NĐ-CP  dated September 06, 2012 on amendments to Decree No. 136/2007/NĐ-CP; Pursuant to the Government's Decree No.  215/2013/NĐ-CP  dated Decemb...

To:  Samsung Electronics Vietnam Co., Ltd. Please visit ThuVienPhapLuat.vn to download full text The General Department of Taxation has received the Official Dispatch No.  0207/14-FIN-SEV  of Samsung Electronics Vietnam Co., Ltd (SEV) requiring information about the requirements for non-cash payment for overseas business travel expenses.  After receiving the instructions from the Ministry of Finance, the General Department of Taxation proposes that: - According to Clause 1 Article 6 of the Circular No.  78/2014/TT-BTC  dated June 18, 2014 of the Ministry of Finance deductible expenses include: “a) Actual expenses related to the production and business operation of the enterprises; b) Lawfully invoiced expenses as required by law. c) Any purchase of VND 20 million or over (inclusive of VAT) that have a separate invoice, provided proof of non-cash payment is presented. The proofs of non-cash payment must comply with the regulations of the ...

To: - Department of Taxation of Can Tho City; - Victoria Can Tho Co. Ltd. Please visit ThuVienPhapLuat.vn to download full text General Department of Taxation received Official Dispatch No.227 / CT-TTr of Department of Taxation of Can Tho City and Official Dispatch No. 82 / CV-VCT of Victoria Can Tho Co.Ltd reporting problems related to corporate income tax from capital transfer. According to report of the Department of Taxation of Can Tho city and attached documents: On August 06, 2010, Electicité et Eaux de Madagascar SA, which is established under the French law (hereinafter referred to as the France EEM Company), signed a contract for the sale of 100% its share in EEM Victoria Ltd (HK) (a subsidiary of the Madagascar SA, which is established under the Hong Kong law) to Thien Minh Travel JSC. Subsequently, on December 02, 2010,Thien Minh Travel JSC, Thien Minh IDC and France EEM Company signed an Appendix of this contract. In this regard, the General Department of...

To:  Provincial Departments of Taxation Please visit ThuVienPhapLuat.vn to download full text The Ministry of Finance issued Circular No.  96/2015/TT-BTC  dated June 22, 2015 on guidelines for corporate income tax in the Government's Decree No.  12/2015/NĐ-CP  dated February 12, 2015 on guidelines for the law on amendments to laws on taxation and amendments to degrees on taxation; amendments to some articles of Circular No.  78/2014/TT-BTC  dated June 18, 2014, circular no. 119/2014/TT-BTC  dated august 25, 2014, and Circular No.  151/2014/TT-BTC  dated October 10, 2014 of the Ministry of Finance . General Department of Taxation hereby requests Provincial Departments of Taxation to notify tax officials and disseminate new contents of the Circular, which comes into force from August 06, 2015 and applies to tax period 2015 onwards, among local taxpayers. Some new contents of Circular No. 96/2015/TT-BTC: 1. Method for calculatio...

Official Dispatch No. 4211/BKHDT-DKKD dated June 26, 2015, Regarding to guidance on the application of regulations on business registration Please visit ThuVienPhapLuat.vn to download full text

To: - The People’s Committees of centrally-governed cities and provinces – The Departments of Planning and Investment of centrally-governed cities and provinces – The Administrations of Industrial, Export Processing, High Technology and Economic Zones Please visit ThuVienPhapLuat.vn to download full text Proceeding with the official dispatch No.  4326/BKHDT-DTNN  and No.  4366/BKHDT-PC  dated June 30, 2015, the Ministry of Planning and Investment requests you to go through the following procedures: 1. Handling of investment project dossiers received before the Investment Law enters into force: At the section 8 of the official dispatch No.  4366/BKHDT-PC  the Ministry of Planning and Investment has already provided instructions on dealing with investment project dossiers received by July 1, 2015. On the basis of reports and recommendations submitted by certain localities, the Ministry of Planning and Investment hereby makes the following s...

To:  Customs Departments of provinces and cities Please visit ThuVienPhapLuat.vn to download full text Over the past period, the General Department of Customs has received several feedbacks from businesses on the frequency of prolonged physical inspections of exported and imported goods without any violation found, which negatively affects their export and import operations. After inspecting and checking, the reason for the said difficulties uncovered is the analysis criteria established by the Customs Departments that have been widely applied to the VNACCS/VCIS system for an extended period. The application of such criteria reduces the quality and effectiveness in risk management, and cause difficulties in the export and import operations of the businesses. In order to resolve such difficulties, facilitate export and import of businesses, and ensure effectiveness of customs management of exported and imported goods in every period, the General Department of Customs rec...

Dear,   the Customs Department of province or city Please visit ThuVienPhapLuat.vn to download full text Recently, the Ministry of Finance has received certain feedbacks from several local Customs authorities and enterprises on several difficulties relating to the implementation of the Circular No. 128/2013/TT-BTC   22/2014/TT-BTC  and the labeling of imported goods as prescribed in the Decree No. 89/2006/ND-CP    In order to promptly eliminate these difficulties for enterprises as well as facilitate the importation and exportation activities in compliance with the Government’s Decree No.19/NQ-CP dated March 18, 2014 on providing key tasks and solutions to improve the business environment and enhance the national competitiveness. Before a Circular on adjusting or adapting contents specified in such Circulars is issued, the Ministry of Finance hereby provides the following instructions: I/ Difficulties pertaining to the implementation of the Circ...

To:  Customs Departments of provinces Pursuant to Circular No.  38/2015/TT-BTC  dated March 25, 2015 of the Ministry of Finance on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods, which comes into force from April 01, 2015, the General Department of Customs hereby provides some guidelines as follows: 1. Inspection of exported and imported goods being handled, transported, stored at warehouses, depots, ports, or border checkpoint areas The General Department of Customs is currently completing the functions of customs electronic data processing system to satisfy the selection of exported or imported goods that need inspecting while they are handled, transported, stored at a warehouse, depot, port, or border checkpoint area; recording and updating inspection results when the declarant officially registers the customs declaration of the scanned goods. Besides, the General De...

To:   Customs Departments in central-affiliated cities, inter-provinces and provinces In order to implement uniformly the use of customs procedure codes in VNACCS system as well as when making paper declarations under the provisions of the Law on Customs, the Government's Decree No. 08/2015 / ND-CP dated January 21, 2015, the Ministry of Finance’s Circular No. 38/2015 / TT-BTC dated March 25, 2015, the General Department of Customs promulgates the list of customs procedure codes and guidance (enclosed with this official dispatch). Customs Departments of central-affiliated cities, inter-provinces and provinces are requested to direct the subordinate units to actively study this document, provide guidance for enterprises to declare customs procedure codes when following procedures for export and import. Any problems arising beyond their competence should be summarized and reported to the General Department of Customs (through the Customs Management Supervision Department) for ...

To:  Exporters and importers Plant Protection Department has received inquiries about plant quarantine of wooden packages and buffers. Plant Protection Department hereby offers some opinions on this issue: According to Point d Clause 1 Article 1 of Circular No.  30/2014/TT-BNNPTNT  dated September 05, 2014, wooden pallets are plant quarantine targets. Accordingly, they must undergo plant quarantine process upon exportation or importation. Pallets made of natural woods that have been treated and marked according to International Standards for Phytosanitary Measures No. 15 (ISPM 15) on management of wooden packaging materials must undergo physical inspection when they are imported. However, presentation of Phytosanitary Certificate or Fumigation Certificate may be omitted. Wooden packages and packaging materials of a thickness less than 6 mm, plywood, or those that have been treated with glue, heat, pressure, or a combination of the said methods, thus the risk o...

To:  Customs Departments of provinces Please check   ThuVienPhapLuat.vn  to download this document Recently, the General Department of Customs has received reports from a number of units on the import of scrap regulated in the Decision No.  73/2014/QĐ-TTg  dated 19/12/2014 by the Prime Minister. For this matter, the General Department of Customs has issued the Official Dispatch No. 1681/TCHQ-GSQL  dated 02/3/2015 and the Official Dispatch No. 3711/TCHQ-GSQL  dated 23/4/2015 to the Ministry of Natural Resources and Environment requesting solution for relevant difficulties. In consideration of opinions from the Ministry of Natural Resources and Environment in the Official Dispatch No. 995/BTNMT-TCMT  dated 27/3/2015 and the Official Dispatch No. 2098/BTNMT-TCMT  dated 27/5/2015, the General Department of Customs hereby provides the following guidelines: 1. Regarding the implementation of the National technical regulation on environme...