Vietnamese
Infographic: Guidelines on sticking free non-stop toll cards
From August 01, 2022, all the highways must collect non-stop tolls. Here are the detailed guidelines on sticking free non-stop toll cards that every driver should know.
Deductible expenses for determining taxable income
Deductible expenses for determining taxable income
Every accountant must determine deductible expenses and non-deductible expenses in order to ensure the right tax amount and enterprise's benefits. Deductible expenses for determining taxable income are defined in the following post.
Infographic: Procedure for land parcel division
Infographic: Procedure for land parcel division
Many people do not know the process and procedure for land parcel division. The following post shall have specific instructions as follows:
4 cases not entitled to lump-sum payment of social insurance benefits
4 cases not entitled to lump-sum payment of social insurance benefits
Many employees choose to get the lump-sum payment of social insurance benefits instead of paying social insurance in the long time to get pension. However, not all the employees can get the lump-sum payment of social insurance benefits after leaving jobs.
Detailed dossier for partnerships
Detailed dossier for partnerships
Partnerships are a type of enterprise in Vietnam that many people choose to establish when the business lines are required for this type. LuatVietnam shall have detailed guidance in this post.
When are the tax administration-related administrative decisions enforced?
When are the tax administration-related administrative decisions enforced?
Enforcement of tax administration-related administrative decisions is when the authorized individual applies the method in accordance with law provisions in order to ensure the administrative decision on tax administration
Incentives of tax exemption and reduction durations for enterprises
Incentives of tax exemption and reduction durations for enterprises
Enterprises receive not only a preferential tax rate but also have a long reduction duration, some enterprises receive this incentive for over 10 years.
Who shall get the preferential tax rate of 10%? In how many years?
Who shall get the preferential tax rate of 10%? In how many years?
The enterprise income tax shall normally apply to the tax rate of 20%. Besides, a number of enterprises can apply the preferential tax rate of 10% in consistent time or use it all the time of production and business.
Determination and carry-forward of losses when calculating enterprise income tax
Determination and carry-forward of losses when calculating enterprise income tax
Determination and carry-forward of losses when calculating enterprise income tax in order to ensure the correct definition of payable tax amounts and enterprise's rights and obligations. In accordance with law provisions, the maximum duration for loss carry-forward is 5 consecutive years for enterprises.
How does the Decree 47/2022 “tighten” by-automobile transport business?
How does the Decree 47/2022 “tighten” by-automobile transport business?
Takin effect on September 01, 2022, Decree No. 47/2022/ND-CP prescribes many essential changes to tighten the by-automobile transport business. This information shall be introduced by LuatVietnam in the post as follows:
Analysis of Decree No. 49/2022/ND-CP on Value-Added Tax
Analysis of Decree No. 49/2022/ND-CP on Value-Added Tax
On July 29, the Government hereby promulgates the Decree No. 49/2022/ND-CP on amending and supplementing a number of the Government's Decree No. 209/2013/ND-CP detailing and guiding a number of articles of the Law on Value-Added Tax, which was amended and supplemented under Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP.
