【ベトナム 会計・税務・法務・労務のルール改正】 Newsletter - March 2024

To Valued Clients,

 

We are pleased to attach herewith the Newsletter of March 2024 for your reference.

 

In this Newsletter, we have mentioned some documents with detailed content about regulations of accounting – tax, investment – enterprises and labor - insurance as follows:

  • Official letter 9577/CTHN-TTHT dated 28/02/2024 issued by the Tax Department of Hanoi about registering a biological sister as the dependent;
  • Official letter 9579/CTHN-TTHT dated 28/02/2024 issued by the Tax Department of Hanoi about loss transfer when a branch is dissolved;
  • Official letter 11223/CTHN-TTHT dated 08/03/2024 issued by the Tax Department of Hanoi about policy of personal income tax;
  • Official letter 12444/CTHN-TTHT dated 14/03/2024 issued by the Tax Department of Hanoi about invoice issuance when providing services;
  • Official letter 14116/CTHN-TTHT dated 22/03/2024 issued by the Tax Department of Hanoi about VAT declaration of a dependent branch;
  • Law on Land 31/2024/QH15 dated 18/01/2024 issued by the National Assembly;
  • Decree 10/2024/ND-CP dated 01/02/2014 issued by the Government about high – tech parks;
  • Decree 23/2024/ND-CP dated 27/02/2014 issued by the Government about the elaboration of and measures for the implementation of the Law on Bidding on the selection of investors;
  • Decree 32/2024/ND-CP dated 15/03/2014 issued by the Government about the conditions and application for the establishment and expansion of industrial clusters;
  • Decree 33/2024/ND-CP dated 27/03/2014 issued by the Government about the implementation of the Convention on the Prohibition of the Development, Production, Stockpiling, and Use of Chemical Weapons;
  • Issuing HS code list for the category of goods under the management of the Ministry of Agriculture and Rural Development;
  • Change details of the labor supply contract;
  • The government approves the proposal to exchange working days for the holidays of April 30 and May 1, 2024; and
  • Amendments to 10 administrative procedures in the field of employment from March 29, 2024.

We hope that this Newsletter would provide you with practical and helpful information for your compliance.

Should you have any questions, please do not hesitate to contact us.

 

Regards,