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Official Gazette

Saturday, January 23, 2021
Tags: taxpayers
New regulations on tax administration New regulations on tax administration
The guiding text of the 2019 Law on Tax Administration has recently been issued by the Government with a series of new provisions designed to create convenience for taxpayers and reduce tax-related compliance costs while increasing the effectiveness of tax administration activities.
Tax-related investment arbitration: a critical view from a developing countrys perspective Tax-related investment arbitration: a critical view from a developing country’s perspective
Tax avoidance strategies using offshore indirect transfer have become popular among multinational companies and caused negative impacts on developing countries. This article discusses difficulties that developing countries have been facing in the fight against tax evasion by multinational companies and suggests the way forward to prevent the abuse of investor-state dispute settlement mechanism for tax avoidance in the globe.
Top ten legal documents in 2020 Top ten legal documents in 2020
Selected by Vietnam Law and Legal Forum magazine, these include Investment Law, Enterprise Law, Law on Environmental Protection, Decree 41 on the extension of time limits for payment of tax and land rental, Decree 132 tax administration of enterprises having affiliate transactions, among others.
Law on Exit and Entry of Vietnamese Citizens Law on Exit and Entry of Vietnamese Citizens
The Law on Exit and Entry of Vietnamese Citizens, which is the first of its kind in Vietnam, has institutionalized the 2013 Constitution regarding citizens’ right to free movement and residence within the country and their right to leave the country and return home from abroad.
Businesses to enjoy higher deduction rate of loan interest expenses Businesses to enjoy higher deduction rate of loan interest expenses
The deduction limit of enterprises’ total loan interest expenses will be increased to 30 percent from the current 20 percent of earnings before interest, tax, depreciation and amortization (EBITDA).
MOF guides tax-related e-transactions MOF guides tax-related e-transactions
Taxpayers could conduct tax-related e-transactions around the clock via the portal of the General Department of Taxation or portals of other competent state agencies that are connected to the GDT’s, says a draft circular designed by the Ministry of Finance.
Tax and land rental break decreed Tax and land rental break decreed
The Government on April 8 issued Decree 41 approving the extension of deadlines for payment of some taxes and land rentals in order to support businesses suffering the COVID-19 pandemic.
PM approves decree on postponement of tax and land use fee payments PM approves decree on postponement of tax and land use fee payments
Prime Minister Nguyen Xuan Phuc on April 8 approved Decree No. 41/2020/ND-CP about the extension of deadlines for tax and land use fee payments to support businesses suffering from the COVID-19 pandemic.
Official Gazette issues Nos 121-124/2019 issued on March 12 2020 Official Gazette issues Nos 121-124/2019, issued on March 12, 2020
Top ten legal documents in 2019 Top ten legal documents in 2019
Selected by Vietnam Law and Legal Forum magazine, these include the Labor Code, the Law on Exit and Entry of Vietnamese Citizens, Prime Minister Decision 1068/QD-TTg,Law on Tax Administration, and a Prime Minister Decision adopting the national strategy for intellectual property rights, among others.

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