ATS Publications
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...
GROUND FOR TERMINATION OF INVESTMENT PROJECTS CLEARER AND ADJUSTED
The Law on Investment (LOI) 2020 clearly differentiates two groups of circumstances for termination of an investment project: those induced by the investors and those decided by the licensing authorities. For the latter, the...
NEW REGULATIONS ON ENTITIES ELIGIBLE FOR INVESTMENT INCENTIVES
Entities eligible for investment incentives prescribed in clause 2 of Article 15 in the 2020 Investment Law in force from January 1, 2021, will include: - Investment projects in business lines eligible...
USING E-INVOICES IS NOT A MUST FROM NOVEMBER 1, 2020
This is the highlight of the Decree No. 123/2020/ND-CP on invoices and evidencing documents, in force on July 1, 2022. In particular, Clause 2 and 4 of Article 35 in the Decree No. 119/2018/ND-CP, setting...
TIME LIMIT FOR APPRAISING CONSTRUCTION WORKS OF SPECIAL GRADE IS 45 DAYS MAXIMUM
On September 18, 2020, the Government promulgates Decree No. 113/2020/ND-CP on detailing Point dd, Clause 3, Article 3 of the Law Amending and Supplementing a Number of Articles of the...
GUIDANCE ON REDUCTION 30% OF ENTERPRISE INCOME TAX PAYABLE IN 2020
On September 25, 2020, the Government issues Decree No. 114/2020/ND-CP on detailing the implementation of the National Assembly’s Resolution No. 116/2020/QH14 on reduction of enterprise income tax payable in 2020...