Law No. 57/2024/QH15 supplements regulations on special investment procedures into the Investment Law No. 61/2020/QH14 under Article 36a (“Investment Law“). On February 10, 2025, the Government issued Decree No. 19/2025/ND-CP, detailing the implementation of the Investment Law regarding...
On November 29, 2023, the National Assembly adopts Resolution No. 107/2023/QH15 on imposition of top-up enterprise income tax under the Global Anti-Base Erosion Rules. Bellows are a number of remarkable contents of this Resolution. 1. To apply the tax rate of 15% for taxpayers who are constituent en...
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On October 24, 2023, the Ministry of Agriculture and Rural Development issues Circular No. 09/2023/TT-BNNPTNT, promulgating the List of pesticides permitted for use in Vietnam and the List of pesticides banned from use in Vietnam. 1. Pesticides for use in agriculture include: – Insecticides: 7...
On September 07, 2023, the Government issues Decree No. 68/2023/ND-CP amending and supplementing a number of articles of the Government’s Decree No. 115/2022/ND-CP of December 30, 2022, on Vietnam’s Preferential Export Tariff and Special Preferential Import Tariff to implement the Comprehensive and...
On October 03, 2023, the Prime Minister issues Decision No. 25/2023/QD-TTg on reduction of land rental for 2023. 1. Subject entitled to land rental reduction include: Organizations, units, enterprises, households and individuals directly leasing land from the State with annual land rental payment un...
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