In accordance with Decree No. 81/202/ND-CP, tuitions of high schools and universities can gradually increase together with the consumer price index and annual economic growth from the 2022 - 2023 school year.
Labor contacts can be terminated for many reasons by employers or employees. When does the employer notify in writing of the termination of labor contracts?
Tuition collection is an important factor that all parents and students pay attention to when choosing any university. The following article can be helpful in supplying the latest tuition collection of universities in the 2022 - 2023 school year for all public education institutions.
Many female employees choose to leave jobs during the maternity period. Whether can female employees leave jobs at their will?
Environmental protection tax is a popular type of tax that is applicable to commodities having bad impacts on the environment. So, what is the environmental protection tax? What are taxable objects?
Excise tax is a tax imposed on a specific good or activity and is commonly levied on cigarettes, alcoholic beverages, soda, and gasoline. So, what is the excise tax? What are excise tax-liable goods and services?
Non-agricultural land use tax is the compulsory payment for organizations, individuals, and households when using non-agricultural land.
Both Vietnamese citizens and foreigners are issued with electronic identification accounts. Here is the information on the electronic identification account.
Value Added Tax (VAT) is popular with everybody. The rates of VAT include 0%, 5%, and 10%, within that 10% is the most popular rate.
An enterprise shall choose the suitable form of payment depending on labor demands and the nature of work. Enterprises can choose to pay by piecework-based wage to improve their productivity. So, what is the piecework-based wage?
Non-agricultural land use tax has a low tax rate (the maximum rate is 0.2%). Tax exemption of non-agricultural land use tax is the thing that everybody wants although the tax rate is not high.
Many employees decide to stay and work for enterprises for a long time. Employees with seniority shall enjoy a number of the following benefits.
In the era of technology development 4.0, creative images and content are easily copied or illegally used for bad purposes. Therefore, the registration of image copyright is extremely necessary to protect the author’s rights and benefits.
The software industry takes important roles in daily lives, the number of enterprises in software industry increases day by day. Therefore, copyright registration for software is increasingly taken many cares.
Many enterprises choose dissolution when meeting difficult conditions in capital or production. And dissolution is considered the way that many owners choose to stop the enterprise’s operations that are not operating efficiently. However, what should be done to dissolve the joint companies?
Tax bases for incomes from business activities and incomes from salaries or wages can help employees and employers to calculate the taxable amount for employees.
Enterprises must prepare full dossiers and submit the request via electronic data systems in accordance with the criteria in the form in order to get the duty refund for import duty and export duty. Here are the latest duty refund dossiers for import duty and export duty.
E-invoices with tax offices’ codes created from cash registers electronically connected to tax offices are applicable to a number of subjects of sales and service supplies. This is the suitable form with the current situation for suitable investment and easy usage.
Many enterprises are using unlawful invoices; unlawfully using invoices for making the tax. Having a deep and right understanding of using unlawful invoices; unlawfully using invoices for making the tax and sanctioning levels shall help to avoid these behaviors.
Acts of making incorrect declarations to reduce payable tax amounts are considered as the administrative violations in tax and the statute of limitations for sanctioning of tax administration-related administrative violations is in the longer time compared with other administrative violations, in particulars, 05 years from the date of commission of the violations.
The definition of legal persons is mentioned in many current legal documents. Joint LuatVietnam to find out important information related to a legal person in the article as follow.
The conditional business investment takes an important role in the investment and business activities in Vietnam. However, the answer to the question “what are the sectors and trades subjected to conditional business investment?” helps investors and enterprises to meet the business conditions in national security, social ethics, and so on.
A duty refund is the return of duty that is collected by authorized agencies from enterprises because the revenue is more than the payable tax amount or is not applicable to the payable objectives. Here are the cases of duty refund.
There are many arguments relating to workplaces, even though many employees quit their jobs for the changes in their workplace. Whether the law allows enterprises to do this or not?
To this time, many provinces and cities have noticed tuition fee exemptions and reductions for preschools and formal education institutions in their localities. The following article shall collect all provinces and cities getting tuition fee exemption and reduction in the school year of 2022 - 2023 as well as tuition range for the school year of 2022 - 2023.
In order to calculate the payable enterprise income tax, the accountant must define the taxable income.
A number of enterprises have plans to establish branches in order to develop the production and business scale. Can establish an enterprise and its branches at the same time?
Learning foreign languages take important roles in daily life, studying, and business in many forms. Online learning is a popular form for everybody. So, do online teaching of foreign languages need to open a training center?
The e-commerce business has been creating great profits for businessmen. However, all businessmen must satisfy strict regulations and register with authorized agencies under the Government’s administration.
In accordance with the provision prescribed in the Labor Code 2019, employers must give advance payment of wages in some cases. What are the cases for employees to receive an advance payment of wages?
Documents are an indispensable part of an enterprise's business and production activities. So, what is a document? What are the types of documents? And what are the contents of the documents?
Shareholders shall pay attention to shares and dividends when purchasing shares. Within that, the dividend is generated from the company’s profits after finishing other obligations, the remained profits shall be divided among shareholders.
Foreign traders are allowed to establish branches or representative offices in Vietnam. However, what should the foreign trader choose to establish between a branch or a representative office?
Foreign traders have the right to establish a representative office in Vietnam, accordingly, the conditions, process, and procedure for establishing a representative office are as follows:
We often mention the permanent residence places, and temporary residence places of individuals, the decision of the resident establishments of an enterprise is still new. So, what is the resident establishment of foreign enterprise?
Market access conditions applicable to foreign investors are the same with domestic investors, however, there are some exceptions.
After receiving the decision of bankruptcy from the judges, the enterprise shall formally terminate its legal identity. Bankruptcy causes many legal consequences, the most significant consequence is the right to establish a new enterprise.
To calculate the input value added tax or add to the deductible expenses of taxable income, expenses for the purchase of goods or services valued at VND 20 million or more (VAT-inclusive prices) per invoice with non-cash payment documents.
To calculate exactly the payable enterprise income tax, it is necessary to define the total revenue from production and business activities, and other taxable incomes in accordance with law provisions.
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.
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.
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.
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
Enterprises receive not only a preferential tax rate but also have a long reduction duration, some enterprises receive this incentive for over 10 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 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.
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