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01

Decree No. 57/2021/ND-CP dated June 04, 2021 of the Government supplementing Point g, Clause 2, Article 20 of the Decree No. 218/2013/ND-CP (amended and supplemented by the Decree No. 12/2015/ND-CP) regarding enterprise income tax incentives for projects manufacturing supporting industry products

Issuing date: 04/06/2021

Effective date: Known

Effect: Known

02

Circular No. 36/2021/TT-BTC dated May 26, 2021 of the Ministry of Finance guiding a number of contents regarding investment of state capital in enterprises and management and use of capital and assets at enterprises as prescribed in the Government's Decree No. 91/2015/ND-CP dated October 13, 2015; the Government's Decree No. 32/2018/ND-CP dated March 08, 2018; the Government's Decree No. 121/2020/ND-CP dated October 09, 2020, and the Government's Decree No. 140/2020/ND-CP dated November 30, 2020

Issuing date: 26/05/2021

Effective date: Known

Effect: Known

03

Decree No. 47/2021/ND-CP dated April 01, 2021 of the Government detailing a number of articles of the Law on Enterprises

Issuing date: 01/04/2021

Effective date: Known

Effect: Known

04

Decree No. 44/2021/ND-CP dated March 31, 2021 of the Government providing guidance on deductible expenses for determining taxable income of enterprises’ and organizations’ expenditures for supporting and financing the Covid-19 pandemic prevention and control

Issuing date: 31/03/2021

Effective date: Known

Effect: Known

05

Decision No. 10/2021/QD-TTg dated March 16, 2021 of the Prime Minister prescribing criteria for identifying hi-tech enterprises

Issuing date: 16/03/2021

Effective date: Known

Effect: Known

06

Circular No. 01/2021/TT-BKHDT dated March 16, 2021 of the Ministry of Planning and Investment providing guidance on enterprise registration

Issuing date: 16/03/2021

Effective date: Known

Effect: Known

07

Circular No. 03/2021/TT-BTC dated January 11, 2021 of the Ministry of Finance guiding enterprise income tax exemption or reduction for science and technology enterprises specified in the Government’s Decree No. 13/2019/ND-CP of February 1, 2019, on science and technology enterprises

Issuing date: 11/01/2021

Effective date: Known

Effect: Known

08

Decree No. 01/2021/ND-CP dated January 04, 2021 of the Government on enterprise registration

Issuing date: 04/01/2021

Effective date: Known

Effect: Known

09

Decree No. 153/2020/ND-CP dated December 31, 2020 of the Government on private placement of corporate bonds and trading of privately placed corporate bonds in the domestic market and offering of corporate bonds to the international market

Issuing date: 31/12/2020

Effective date: Known

Effect: Known

10

Decree No. 158/2020/ND-CP dated December 31, 2020 of the Government on derivatives and the derivatives market

Issuing date: 31/12/2020

Effective date: Known

Effect: Known

11

Decree No. 159/2020/ND-CP dated December 31, 2020 of the Government on management of persons holding posts or titles and representatives of state capital portions in enterprises

Issuing date: 31/12/2020

Effective date: Known

Effect: Known

12

Decree No. 140/2020/ND-CP dated November 30, 2020 of the Government on amending and supplementing a number of articles of the Decree No. 126/2017/ND-CP dated November 16, 2017 of the Government on transformation of state enterprises and single member limited liability companies with 100% state enterprise-invested charter capital into joint stock companies; the Decree No. 91/2015/ND-CP dated October 13, 2015 of the Government on investment of state capital in enterprises and management and use of capital and assets at enterprises and the Decree No. 32/2018/ND-CP dated March 08, 2018 of the Government on amending and supplementing a number of Articles of the Decree No. 91/2015/ND-CP

Issuing date: 30/11/2020

Effective date: Known

Effect: Known

13

Circular No. 89/2020/TT-BTC dated November 11, 2020 of the Ministry of Finance on amending and supplementing a number of articles of Circular No. 50/2017/TT-BTC dated May 15, 2017 guiding Decree No. 73/2016/ND-CP detailing the Law on Insurance Business and the Law Amending and Supplementing a Number of Articles of the Law on Insurance Business; Circular No. 105/2016/TT-BTC dated June 29, 2016 guiding offshore indirect investment activities of securities trading institutions, securities investment funds, securities investment companies and insurance businesses; Circular No. 195/2014/TT-BTC dated December 17, 2014 guiding the assessment and classification of insurance businesses; Circular No. 115/2014/TT-BTC dated August 20, 2014 guiding insurance policy specified in Decree No. 67/2014/ND-CP on fisheries development policies and repealing Circular No. 116/2014/TT-BTC dated August 20, 2014 on guiding financial issues for insurance businesses and Circular No. 43/2016/TT-BTC dated March 03, 2016

Issuing date: 11/11/2020

Effective date: Known

Effect: Known

14

Decree No. 132/2020/ND-CP dated November 05, 2020 of the Government on prescribing tax administration of enterprises having transactions with related parties

Issuing date: 05/11/2020

Effective date: Known

Effect: Known

15

Decree No. 122/2020/ND-CP dated October 15, 2020 of the Government prescribing inter-agency coordination in settlement of procedures for registration of establishment of enterprises, branches and representative offices, declaration of labor use, grant of identification numbers of units participating in social insurance, and registration for use of invoices of enterprises

Issuing date: 15/10/2020

Effective date: Known

Effect: Known

16

Decree No. 121/2020/ND-CP dated October 09, 2020 of the Government on amending and supplementing Clause 2, Article 12 of the Government’s Decree No. 91/2015/ND-CP dated October 13, 2015 on investment of state capital in enterprises and management and use of capital and assets at enterprises, amended an supplemented by Clause 5, Article 1 of the Government’s Decree No. 32/2018/ND-CP dated March 08, 2018 on amending and supplementing a number of articles of the Government’s Decree No. 91/2015/ND-CP

Issuing date: 09/10/2020

Effective date: Known

Effect: Known

17

Decree No. 114/2020/ND-CP dated September 25, 2020 of the Government on detailing the implementation of the National Assembly’s Resolution No. 116/2020/QH14 on reduction of enterprise income tax payable in 2020 for enterprises, cooperatives, non-business units and other organizations

Issuing date: 25/09/2020

Effective date: Known

Effect: Known

18

Circular No. 80/2020/TT-BTC dated September 03, 2020 of the Ministry of Finance guiding methods of sending reports by credit rating enterprises or makers of the market of the Government’s debt instruments specified in the Government’s Decree No. 88/2014/ND-CP of September 26, 2014, on credit rating services, and the Government’s Decree No. 95/2018/ND-CP of June 30, 2018, prescribing the issuance, registration, depositing, listing and trading of the Government’s debt instruments on the securities market

Issuing date: 03/09/2020

Effective date: Known

Effect: Known

19

Decree No. 94/2020/ND-CP dated August 21, 2020 of the Government on preferential mechanisms and policies for the National Innovation Center

Issuing date: 21/08/2020

Effective date: Known

Effect: Known

20

Circular No. 77/2020/TT-BTC dated August 14, 2020 of the Ministry of Finance on guiding a number of provisions of the Government’s Decree No. 81/2020/ND-CP of July 9, 2020, amending and supplementing a number of articles of the Government’s Decree No. 163/2018/ND-CP of December 4, 2018, on issuance of corporate bonds

Issuing date: 14/08/2020

Effective date: Known

Effect: Known