【ベトナム 会計・税務・法務・労務のルール改正】 Newsletter - December 2024
To Valued Clients,
We are pleased to attach herewith the Newsletter of December 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:
- Decree 180/2023/ND-CP dated 31/12/2024 about regulations on VAT reduction policy according to Resolution No. 174/2024/QH15 dated November 30, 2024;
- Circular 86/2024/TT-BTC dated 23/12/2024 about regulation on tax registration;
- Official letter 72/TCT-CS dated 07/01/2025 about declaration of corporate income tax from real estate transfer;
- Official letter 64340/CTHN-TTHT dated 03/12//2024 about determining exempted and reduced corporate income tax;
- Official letter 31856/CTBDU-TTHT dated 20/12/2024 about issuing invoices to customers who do not take invoices;
- Official letter 32578/CTBDU-TTHT dated 26/12/2024 about salary from voluntary pension fund;
- Official letter 32591/CTBDU-TTHT dated 26/12/2024 about issuing invoices for lending machine;
- Official letter 33216/CTBDU-TTHT dated 31/12/2024 about asset liquidation of exporting processing enterprises;
- Amendments to 04 Laws related to investment and bidding;
- Procedures for issuing the operation license of commercial banks and finance companies in Vietnam from December 24, 2024;
- Abolition of certain provisions guiding the Commercial Law on prohibited, restricted, and conditional goods and services;
- Announcement of new standards on industrial emissions;
- Conditions for investment cost support from the Investment Support Fund for high-tech enterprises effective from December 31, 2024;
- Several new environmental protection regulations effective from January 6, 2025;
- From July 1, 2025, foreign employees in Vietnam are allowed to join trade unions; and
- From 2025, outpatient medical examinations and service examinations will also be covered by health insurance.
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 cotact us.
Regards,
