Vietnam tax & legal updates
You will find here all the issues of our "Vietnam Spotlight" newsletter related to the recent Tax, Legal and Accounting updates.
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Mazars in Vietnam Newsletter - Customs Update - Issue October 2021
We would like to bring you notable customs updates for October 2021 with the following highlights influencing the import-export activities:
Resolution 406/NQ-UBTVQH15 introducing some policies to support enterprises and citizens affected by COVID-19 pandemic
On 19 October 2021, the National Assembly approved Resolution 406/NQ-UBTVQH15 (“Resolution 406”) introducing some policies to support enterprises and citizens affected by COVID-19 pandemic.
Circular 80 guiding the implementation of the Law on Tax Administration & Decree 126
On 29 September 2021, the Ministry of Finance issued Circular 80/2021/TT-BTC (“Circular 80”) guiding the implementation of a number of articles of the Law on Tax Administration and Decree 126/2020/ND-CP (“Decree 126”).
Circular 78 guiding the Law on Tax Administration and Decree 123 on invoices & documents
On 17 September 2021, the Ministry of Finance issued Circular 78/2021/TT-BTC (“Circular 78”) guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree 123/2020/ND-CP (“Decree 123”) on invoices and documents.
Resolution 105 on supporting the enterprises, cooperatives, and business households in the context of the COVID-19 pandemic
On 09 September 2021, the Government issued Resolution 105/NQ-CP (“Resolution 105”) on supporting the enterprises, cooperatives, and business households in the context of the COVID-19 pandemic.