
THỜI HẠN HIỆU LỰC CỦA CHỨNG THƯ CHỮ KÝ ĐIỆN TỬ, CHỨNG THƯ CHỮ KÝ SỐ LÀ BAO LÂU?
Ngày 21/02/2025, Chính phủ đã ban hành Nghị định 23/2025/NĐ-CP quy định về chữ ký điện tử và dịch vụ tin cậy. Theo đó, tại Điều 7 Nghị định 23/2025/NĐ-CP có quy định về thời hạn có hiệu lực của chứng thư chữ ký điện tử, chứng thư chữ ký số như sau: 1. […]

IS IT MANDATORY FOR BUSINESSES TO GUIDE CUSTOMERS IN USING ONLINE BANKING SERVICES?
According to Article 18 of Circular 50/2024/TT-NHNN, credit institutions, foreign bank branches, payment intermediary service providers, and credit information companies must establish processes and documentation to guide the installation and use of Online Banking software and applications. The guidance for customers on ensuring safety and security when using Online Banking services includes the following: Circular […]

WHAT IS THE SINGLE CASE NOT ENTITLED TO ISSUANCE OF CERTIFICATES OF LAND USE RIGHTS BUT STILL GETS COMPENSATION?
Compensations are for having certificates of land use rights or being entitled to issuance. However, a single case is not entitled to issuing certificates of land use rights but still has compensation. So what is the single case that is not entitled to issuing a certificate but still has compensation from August 01? One of […]

WHAT ARE NEW CHANGES OF THE METHOD FOR UNLAWFUL EARNINGS ON SECURITIES MARKET?
On December 19, 2023, the Minister of Finance issues the Circular No. 73/2023/TT-BTC on amending and supplementing a number of articles of the Minister’s Circular No. 117/2020/TT-BTC dated December 31, 2020, providing the method of calculating unlawful earnings and unlawful profits from violations of the law on securities and securities market. Accordingly, illegal proceeds from […]

WHAT ARE NEW MEASURES TO IMPROVE TRACEABILITY OF PRODUCTS AND GOODS PROVIDED?
The Ministry of Science and Technology has recently issued a circular to tighten the management of traceability of products and goods. Under Circular 02/2024/TT-BKHCN dated March 28, organizations and individuals producing, trading and providing services are required to trace the origin of goods when creating data to ensure at least the name of product and […]

WHAT ARE CEILING AIRFARES FROM MARCH, 2024?
From the beginning of March, the ceiling price for tickets on domestic flight routes will be increased, according to Circular 34 recently issued by the Ministry of Transport. Under the circular, the price framework for basic economy class passenger transportation services will be amended. The ceiling airfares will remain unchanged at VND 1.6 million per […]

WHAT ARE NEW HIGHLIGHTS OF LAW ON BIDDING 2023?
Composed of 96 articles arranged in 10 chapters, the 2023 Law on Bidding creates a complete and consistent legal framework on bidding, procurement and use of state capital. Composed of 96 articles arranged in 10 chapters, the 2023 Law on Bidding (the Law) regulates the state management of bidding activities; competence and responsibility of agencies, […]

EXTENSION OF LAND RENTAL: WHO ARE THE SUBJECTS?
Extension of land rental 2023 is the important content prescribed in Decree No. 12/2023/ND-CP. In accordance with Article 3, Decree No. 12/2023/ND-CP, the subjects entitled to an extension of land rental in 2023, including: (i) Enterprises, organizations, households, business households, and individuals conducting production activities in the following economic sectors: (ii) Enterprises, organizations, households, business […]

Does business households that pay taxes by the presumption method issue invoices?
Business households that pay taxes by the presumption method and wish to use invoices whenever the tax liability arises (In accordance with Point b, Clause 2, Article 6, Circular No. 78/2021/TT-BTC). In particulars, Clause 2, Article 6, Circular No. 78/2021/TT-BTC prescribes: “2. Business households and business individuals using e-invoices include a/ Business households and business […]

Are goods traded in the export processing zones liable for excise tax?
The export processing zone is considered a “micro foreign country” Goods that are traded in the export processing zones are considered as exported goods, accordingly, domestic goods in the export processing zones are not excise tax-reliable objectives. In particulars, according to Clause 20, Article 4, Circular No. 219/2013/TT-BYC: “Non-tariff zones include: Export processing zones, export processing […]