【ベトナム 会計・税務・法務・労務のルール改正】 Newsletter - January 2025
To Valued Clients,
We are pleased to attach herewith the Newsletter of January 2025 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 415/TCT-CS dated 23/01/2025 about policy on Value Added Tax;
- Official letter 428/TCT-KK dated 24/01/2025 about determining the input VAT refund period for exported goods and services;
- Official letter 245/CTBDU-TTHT dated 08/01/2025 about issuing invoices for gifted items;
- Official letter 583/CTBDU-TTHT dated 14/01/2025 about tax policy on fixed assets;
- Official letter 534/TCT-QLN dated 11/02/2025 about temporary exit suspension;
- New points of the Law on Electricity 2024;
- Cases being granted a Retail Establishment License at the Department of Industry and Trade of Ho Chi Minh City;
- Amending regulations on foreign currency transactions between the State Bank and credit institutions licensed to conduct foreign exchange activities;
- Administrative violations in insurance business are fined up to VND 200 million;
- New regulations on extra teaching and learning outside of school from February 14, 2025;
- Amending some circulars regulating fees and charges in the field of travel services;
- Regulations on adjustment of salary and monthly income for which social insurance has been paid; and
- Procedures for payment of sickness, maternity and occupational accident benefits from January 24, 2025
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,
