Headlines
As provided in the Resolution No. 406/NQ-UBTVQH14 dated October 19, 2021 regarding measures to support enterprises and people affected by COVID-19, they will be entitled to a 30% deduction in CIT payable in 2021 if:
On October 6, 2021, the Prime Minister issues the Decision No. 29/2021/QĐ-TTg regarding preferential treatment for special investment.
On September 29, 2021, the Minister of Finance issues the Circular No. 80/2021/TT-BTC, providing instructions about implementation of the Law on Tax Administration and the Decree No. 126/2020/NĐ-CP, elaborating on several articles of the Law on Tax Administration.
Social Security of Vietnam issues the Official Dispatch No. 3068/BHXH-CSXH, providing guidance on implementation of the Prime Minister’s Decision No. 28/2021/QD-TTg.
According to the instructions from the Official Dispatch No. 8318/BYT-DP dated October 3, 2021 regarding COVID-19 testing and quarantine for travelers from or to epidemic risk areas, travelers from extremely high risk or high risk areas to equivalent or lower risk areas must take the following actions:
Pursuant to the 2021 Directive No. 27/CT-TTg on recovery of production activities in industrial manufacturing sectors in the COVID-19 prevention and control context, the Prime Minister requests the Ministry of Foreign Affairs to work in conjunction with the Ministry of Public Security and its relevant units on the followings:
According to the instructions given in the Decision No. 28/2021/QD-TTg on granting support policies financed by the Unemployment Insurance (UI) Fund to employees and employers afflicted with the COVID-19 pandemic, documentation requirements and application procedures intended for employees participating in the UI to date are prescribed as follows:
This exemption is covered in the Decision No. 1740/QD-BGTVT on provisional instructions about road, rail, inland water, sea and air transportation of passengers.
These instructions are given according to the Circular No. 78/2021/TT-BTC, providing instructions on implementation of several articles of the Law on Tax Administration and the Decree No. 123/2020/ND-CP on invoices and evidencing documents.
On September 21, the General Department of Customs issues the Official Dispatch No. 4539/TCHQ-TXNK regarding management of VAT refunds.
The Government issues the Resolution No.
116/NQ-CP on support policies for employees and employers in a difficult situation due to Covid-19 by means of the Unemployment Insurance (UI) Fund.
From October 1, 2021, more cases of motor vehicles receiving registration warnings are regulated under Circular No. 16/2021/TT-BGTVT dated August 12, 2021.
On September 8, 2021, the Minister of Construction promulgates the Circular No. 14/2021/TT-BXD, providing instructions on the determination of construction project maintenance expenses.
On September 8, 2021, the Circular No. 24/2021/TT-BGDDT, amending Regulations on testing of foreign language competencies according to the six-level Framework of Reference for Foreign Language in effect in Vietnam that are annexed to the Circular No. 23/2017/TT-BGDDT issued earlier.
Minister of Education and Training issues the Official Telegram No. 905/CD-BGDDT regarding teaching activities performed in response to Covid-19.
On September 1, 2021, the Ministry of Finance issues the Decision No. 1676/QD-BTC to announce the first pack of five Vietnam public sector accounting standards.
On September 10, 2021, the Ministry of Health issues the Decision No. 4355/QD-BYT, providing provisional instructions on COVID-19 pre-vaccination screening.
On September 9, 2021, the Government issues the Resolution No. 105/NQ-CP regarding support for enterprises, cooperatives and business households in the COVID-19 context.
On September 6, 2021, Vietnam Social Security issues the Official Dispatch No. 2802/BHXH-CSXH regarding SI benefits paid to employees at bankrupt companies owing SI contributions.
On September 7, 2021, the Governor of the State Bank of Vietnam promulgates the Circular No. 14/2021/TT-NHNN amending the Circular No. 01/2020/TT-NHNN, concerning debt rescheduling; interest and fee reduction or exemption; debt non-restructuring for the purpose of supporting customers stricken with Covid-19.