20-08-2014

Circular No 164/2013/TT-BTC, issued by Ministry of Finance, gives out new tariff for export and import goods. This law will be applied since January 1^st, 2014.
For further details, please download the following file.
Source: Ministry of finance
The information and statements contained herein, including any expression of opinion, are based upon sources believed to be reliable but their accuracy, completeness or correctness is not guaranteed. B&Company Vietnam accepts no liabilities whatsoever for any direct or consequential loss arising from any use of this document or its contents.

06-08-2014

Decree 218/2013/ND-CP regulates in detail and guides the implementation of a number of articles of the Law on corporate income tax and the Law on amending and supplementing a number of articles of the Law on corporate income tax including: taxpayer, taxable income, Exempt income, determination of taxable income, loss and loss carrying; revenues, deducted or undeducted expenses when determining the taxable income, tax rate, method of tax calculation, tax incentives and conditions for application of tax incentives.
Content:
CHAPTER 1: General provisions
CHAPTER 2: Grounds and method of tax calculation
CHAPTER 3: Income from transfer of real estate
CHAPTER 4: Incentive corporate income tax
CHAPTER 5: Implementation provisions
Source: Ministry of justice
The information and statements contained herein, including any expression of opinion, are based upon sources believed to be reliable but their accuracy, completeness or correctness is not guaranteed. B&Company Vietnam accepts no liabilities whatsoever for any direct or consequential loss arising from any use of this document or its contents.

18-08-2013

This Law regulates investment activities for business purposes; the rights and obligations of investors; the guarantee of lawful rights and interests of investors; encouragement of investment and investment incentives; State administration of investment activities in Vietnam and offshore investment from Vietnam
Content
CHAPTER 1: General provisions
CHAPTER 2: Investment guarantees
CHAPTER 3: Rights and obligations of investors
CHAPTER 4: Forms of Investments
CHAPTER 5: Investment sectors and geographical areas, investment incentives and support
Section 1: Investment sectors and geographical areas
Section 2: Investment incentives
Section 3: Investment support
CHAPTER 6: Direct Investment activities
Section 1: Investment procedures
Section 2: Commencement of implementation of investment projects
CHAPTER 7: Business investments funded by State Capital
CHAPTER 8: Offshore Investment
CHAPTER 10: Implementing Provisions
 
Source: Ministry of justice

18-08-2014

This law provides for the publishing organization and activities; rights and obligations of agencies, organizations and individuals involved in publishing activities. Publishing activities, including the fields of publishing, printing and release of publications.
This law applies to agencies, organizations, individuals and foreign organizations operating
in Vietnam, foreign individuals residing in Vietnam related to publishing activities.
CONTENT:
Chapter 1: General Provisions
Chapter 2: Publishing field
Chapter 3: Publication printing field
Chapter 4: Publication release field
Chapter 5: Publishing and release of electronic publications
Chapter 6: Implementation provisions
Source: Ministry of Justice
The information and statements contained herein, including any expression of opinion, are based upon sources believed to be reliable but their accuracy, completeness or correctness is not guaranteed. B&Company Vietnam accepts no liabilities whatsoever for any direct or consequential loss arising from any use of this document or its contents.
 
 

27-03-2012

Decree 139/2007/NĐ-CP guides in detail the implementation of a number of articles of the Enterprise Law regarding the establishment, management organization, operation, re-organization and dissolution of enterprises. This Decree applies to specified companies and enterprises; Individual business households; and other organizations and individuals involved in the stablishment, management organization, operation, re-organization and dissolution of enterprises. It contains 31 articles and takes effect from September 20, 2007.
Article 1. Scope of regulation
Article 2. Subjects of application
Article 3. Application of the Enterprise Law, treaties and relevant laws
Article 4. Prohibited business lines
Article 5. Conditional business lines and business conditions
Article 6. Business lines for which practice certificates are required
Article 7. Business line for which legal capital is required
Article 8. Right to business registration and business activities
Article 9. Right to establish enterprises
Article 10. Right to contribute capital and purchase shares
Article 11. Ban on state agencies and people’s armed forces units from using state capital and assets to contribute capital to, purchases shares from, or establish, enterprises for profit-seeking purposes
Article 12. Additional guidance on a number of rights and obligations of members of limited liability companies
Article 13. Additional guidance on directors (general directors) and Management Board members
Article 14. Number of authorized representatives joining in a Members’ Council or attending a Shareholders’ Meeting
Article 15. Founding shareholders
Article 16. Setting up of branches and representative offices of foreign-invested enterprises
Article 17. Election by accumulative calculation of votes
Article 18. Additional guidance on meetings of the Management Board
Article 19. Transformation of a one-member limited liability company into a limited liability company with two or more members
Article 20. Transformation of join-stock companies or limited liability companies with two or more members into one-member limites companies.
Article 21. Transformation of limites liability companies into joint-stock companies
Article 22. Major contents of written requests for transformation
Article 23. Contents of business registration certificates or business registration in investment certificates applicable to cases of transformation
Article 24. Transformation of private enterprises into limites liability companies
Article 25. Joint-venture enterprises, 100% foreign-owned enterprises which have not been registered or re-registered under the Government’s Decree No. 101/2006/ND-CP
Article 26. Additional guidance on economic groups
Article 27. Supervision by business registration agencies of the order and procedure for conducting Shareholders’ Meetings and issuing decisions of Shareholders’ Meetings
Article 28. Dissolution of enterprises
Article 29. Dissolution of branches
Article 30. Implementation effect
Article 31. Organization of implementation
Source: Ministry of justice
 
The information and statements contained herein, including any expression of opinion, are based upon sources believed to be reliable but their accuracy, completeness or correctness is not guaranteed. B&Company Vietnam accepts no liabilities whatsoever for any direct or consequential loss arising from any use of this document or its contents.

11-06-2012

Decree No 43/2010/ND-CP on business registration prescribes in details the system of business registries and dossier, order and procedures of  business registration, registration of amendment in the content of business registration dossier for  enterprises under the Enterprise Law and household businesses.
Content:
CHAPTER 1: General provisions
CHAPTER 2: Mandates, tasks of the business registration agency and state management of business registration
CHAPTER 3: Name of enterprise
CHAPTER 4: Dossier, order and procedures for the business registration of enterprises, operation registration of branches and representative offices
CHAPTER 5: Dossier, order, procedures of business registration in case of supplementation and amendment in business registration
CHAPTER 6: Business registration for household businesses
CHAPTER 7: Order, procedures of temporary cessation of business activities, re-issuance and withdrawal of business registration certificate
CHAPTER 8: Implementation
Source: Ministry of Justice
The information and statements contained herein, including any expression of opinion, are based upon sources believed to be reliable but their accuracy, completeness or correctness is not guaranteed. B&Company Vietnam accepts no liabilities whatsoever for any direct or consequential loss arising from any use of this document or its contents.

12-07-2012

The Law on enterprise Vietnam 2005 defines and regulates establishment, management and operation of different kinds of enterprises (limited liability companies, shareholding companies, partnerships and private enterprises) in Vietnam economy.

Source: Ministry of justice
The information and statements contained herein, including any expression of opinion, are based upon sources believed to be reliable but their accuracy, completeness or correctness is not guaranteed. B&Company Vietnam accepts no liabilities whatsoever for any direct or consequential loss arising from any use of this document or its contents.