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Vietnam Legislative Documents >> Official-letters
  • fa-check-circle Official Letter No. 6528/TCHQ-TXNK - Regarding import duty policy applicable to projects entitled to investment incentives ( 7-Nov-2018)
    According to Clause 11 Article 16 of the Law on import and export duties No. 107/2016/QH13, projects entitled to investment incentives shall be exempt from import duty on goods as fixed assets, also including projects of expansion investment. read more
  • fa-check-circle Official Letter No. 6638/BYT-BM-TE - How to determine gestational age for entitlement to maternity protection policy ( 5-Nov-2018)
    This Official letter provides for guidelines on determining a woman who is seven months pregnant in order to be entitled to the maternity protection policy under the Labor Code No. 10/2012/QH13. read more
  • fa-check-circle Official Letter No. 4640/LĐTBXH-BHXH - How to pay salary to an employee who both works and takes leave with the enjoyment of social insurance benefits on the same day ( 2-Nov-2018)
    According to Clause 2 Article 186 of the Labour Code, enterprises shall not pay salary to employees during they take leave with the enjoyment of social insurance benefits. read more
  • fa-check-circle Official Letter No. 6467/TCHQ-TXNK - Regarding re-export of goods which are imported under the import right ( 2-Nov-2018)
    Goods imported/exported under the import and export rights of an EPE must be undergone the implementation of customs procedure according to Article 77 of Circular No. 38/2015/TT-BTCfa-exclamation-circle (which has been amended, supplemented at Clause 53 Article 1 of Circular No. 39/2018/TT-BTC). read more
  • fa-check-circle Official Letter No. 4618/LĐTBXH-ATLĐ - Regarding accident occurred when an employee participates in an internal soccer tournament ( 1-Nov-2018)
    According to opinions of the Ministry of Labour - Invalids and Social Affairs, in order to determine whether an accident occurred when an employee participates in an internal soccer tournament at a company is occupational accident, it is required to base on conclusion of an occupational accident investigation group. read more
  • fa-check-circle Official Letter No. 6713/TXNK-CST - Regarding import duty exemption given to EPEs ( 30-Oct-2018)
    According to Point c Clause 4 Article 2 of the Law on import and export duties No. 107/2016/QH13, Clause 20 Article 5 of the Law on value added tax No. 13/2008/QH12fa-exclamation-circle , goods imported from abroad to a non - tariff zone and only used within such non - tariff zone shall be exempt from duty. read more
  • fa-check-circle Official Letter No. 4185/TCT-CS - Regarding VAT rates applicable to goods delivered at Vietnamese ports ( 29-Oct-2018)
    According to point a Clause 1 Article 6 of Decree No. 209/2013/ND-CPfa-exclamation-circle , sold goods which are delivered and received outside Vietnam shall be entitled to apply 0% VAT. read more
  • fa-check-circle Official Letter No. 13245/BTC-TCDN - Regarding an enterprise’s transformation into an EPE ( 29-Oct-2018)
    According to Clause 10 Article 2 of Decree No. 82/2018/ND-CP, an EPE must be an enterprise “established within an export processing zone” or an enterprise “specializing in manufacturing products for export within an industrial park or economic zone”. read more
  • fa-check-circle Official Letter No. 7686/BKHĐT-PC - Regarding transformation from FDI enterprise into 100% domestic enterprise ( 29-Oct-2018)
    According to Clause 5 Article 38 of Decree No. 118/2015/ND-CP, only project that is not executed under an investment registration certificate (exempt from Investment registration certificate) is exempt from procedures for change of investor. read more
  • fa-check-circle Official Letter No. 3429/GSQL-GQ2 - Regarding FDI enterprises’ import of goods ( 26-Oct-2018)
    Depending on purposes of import of goods, FDI enterprises shall comply with different regulations. read more
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