Các trường hợp không thu thuế xuất khẩu, thuế nhập khẩu

Chính phủ vừa ban hành Nghị định 18/2021/NĐ-CP sửa đổi bổ sung Nghị định 135/2016/NĐ-CP hướng dẫn Luật Thuế xuất khẩu, thuế nhập khẩu. Theo đó, bổ sung quy định về các trường hợp không thu thuế xuất, nhập khẩu như sau: Không thu thuế đối với hàng hoá thuộc đối tượng hoàn thuế nhưng […]

REGULATIONS ON CONTRACTS MADE BEFORE REGISTRATION OF BUSINESSES

– The enterprise’s founder may sign contracts serving the establishment and operation of the enterprise before and during the process of enterprise registration. – When the Certificate of Enterprise Registration is granted, the enterprise must continue exercising and performing the rights and obligations under the concluded contracts mentioned in Clause 1 of this Article, and […]

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 for foreign investment. Accordingly, foreign investment by way of M&A activities or incorporation of certain greenfield projects must (i) not harm the […]

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 LOI 2020 supplements two new circumstances for the licensing authorities to terminate the whole or a part of investment projects. This […]

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 for investment incentives under law. – Investment projects located in the areas eligible for investment incentives under law. – Any investment project whose […]