EN Legal Newsletter No. 11.2022 1

Legal Newsletter | November 2022

Dear Valued Customers and Partners,

GV Lawyers would like to introduce you Legal Newsletter of November 2022 with the latest legal information:

  • The novelties on amending and supplementing a number of articles of the Law on Tax Administration, on guidance on tax obligations when enterprises set up and use the Fund for Science and Technology Development. We will keep you updated about the novelties on amendment of regulations on granting special loans to credit institutions placed under special control.
  • In the section “Legal Guidance“, we will update the questions related to tax policy such as: (i) Value-added tax declaration for real estate transfer activities outside the province; (ii) Interest expenses are deductible upon calculating corporate income taxes; (iii) Guidance on personal income tax declaration and finalization; and (iv) Tax policy upon receiving sponsorship from overseas companies.
  • Enterprises will be interested in the fact that Private enterprises are not required to establish a People’s Inspection Committee under the Law on Implementation of Grassroots Democracy by the National Assembly passed on 10 November 2022, at the same time the Board IV proposed that commercial banks buy back bonds at maturity in “Good readings for you”
  • The last part of the Legal Newsletter is, as usual, the issued list of selected latest legal documents.

We hope you will find this newsletter useful. To read the full Legal Newsletter, please click DOWNLOAD.

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