ATS Publications
PREFERENTIAL CORPORATE INCOME TAX RATES TO BE APPLICABLE TO SPECIAL INVESTMENT PROJECTS
On October 6, 2021, the Prime Minister issues the Decision No. 29/2021/QD-TTg regarding preferential treatment for special investment. In particular, the 7% preferential rate lasting for 33 years will be applied to...
CREDIT INFORMATION COMPANY MUST HAVE A MINIMUM CHARTER CAPITAL OF VND 30 BILLION
The Decree No. 58/2021/ND-CP promulgating regulations on the provision of credit information services is issued on June 10, 2021, by the Government. Specifically, a credit information company shall be granted a certificate of eligibility...
ABOLISHING NOTIFICATION OF CORPORATE STAMP SPECIMENS BEFORE USE
The Law sets forth regulations on corporate stamps as follows: - Corporate stamps comprise those that may be engraved by stamp carving service businesses or those that exist in the form of digital signatures...
AMENDING THE REGULATIONS ON PRIVATE OFFERING OF SHARES AND BONDS
As prescribed in the 2014 Law on Enterprises, a shareholder or a group of shareholders must own 10% or more of total common ordinary shares for at least 6 consecutive...
NEW CONDITION ON ENSURING ‘NATIONAL DEFENCE AND SECURITY’
Reflecting on the recent concerns with foreign investment projects in the border and coastal areas of Vietnam and their impact on the national defence and security, the Amended LOI introduces two additional conditions...