VIETNAM TAX & LEGAL UPDATES AND ALERTS

You will find here all the issues of our "Vietnam Spotlight" newsletter related to the recent Tax & Legal Updates.

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Mazars Vietnam Newsletter - Issue March 2019

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We would like to bring you tax and legal updates in March 2019 with the following highlights influencing the corporate operation and payroll amendments:

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Tax Alert - Amending & Supplementing Provision on Payment Accounts

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On February 28th, 2019, the State Bank of Vietnam promulgated Circular No. 02/2019/TT-NHNN (“Circular 02”) amending and supplementing a number of articles of Circular No. 23/2014/TT-NHNN dated August 19th, 2014 on guidelines for opening and use of payment accounts at payment services providers (“Circular 23”). Circular 02 took effect from March 1st, 2019 and abrogated Circular No. 32/2016/TT-NHNN and Circular No. 02/2018/TT-NHNN of the State Bank.
Circular 02 has some noteworthy points as follows:

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Mazars Vietnam Newsletter - Issue January 2019

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We would like to bring you tax and legal updates in January 2019 with the following highlights influencing the corporate operation and payroll amendments:

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Tax Alert - New regulations on the Accounting regime of Micro Enterprises

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On 28 December 2018, the Ministry of Finance (“MOF”) issued Circular 132/2018/TT-BTC (“Circular 132”) on the accounting regime of micro enterprises. Accordingly, micro enterprises can apply accounting regime regulated in Circular 133/2016/TT-BTC of MOF, or apply the accounting regime prescribed in this Circular:

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Mazars Vietnam Newsletter - Issue December 2018

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We would like to bring you tax and legal updates in December 2018 with the following highlights influencing the corporate operation and payroll amendments:

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Mazars Vietnam Newsletter - Issue November 2018

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We would like to bring you tax and legal updates in November 2018 with the following highlights influencing the corporate operation and payroll amendments:

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Tax Labour Calendar 2019

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As we have come to end of the year 2018, we are delighted to offer this “Compliance Calendar 2019” in English and Vietnamese including periodic requirements of tax and labour compliance as stipulated in the latest legal documents. Any non-compliance will possibly subject to administrative penalties under prescribed laws and regulations.

Please kindly find the bilingual calendar in the Downloads section below.

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Alert on New regulations in labour fields - Mazars Tax Alert

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We would like to give out an alert on new regulations in labour fields with 3 major updates as follows:

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Alert on Social Insurance for foreign employee - Mazars Tax Alert

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On 15 October 2018, the Government has promulgated Decree 143/2018/ND-CP providing detail guidelines for the Law on Social Insurance (“SI”), Law on Occupational safety and Hygine for the foreign employees with the following notable points:

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New Decree on electronic invoices - Mazars Legal Alert

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On 12 September 2018, the Government has promulgated Decree 119/2018/ND-CP (“Decree 119”) which shall take effective from 01 November 2018, replacing Decree 51/2010/ND-CP (“Decree 51”) and Decree 04/2014/ND-CP (“Decree 04”) on E-invoices for sale of goods and services. Accordingly, from 01 November 2020, all tax payers must use E-invoices for the sale of goods and services.

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