Vietnam Legal Documents Database

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Topic >> Borrowing
  • fa-check-circle Official Letter No. 6627/NHNN-TD - Requirements for provision of loans for SMEs shall be loosen ( 4-Sep-2018)
    Aiming to provide assistance for SMEs, the SBV requests banks to deploy these measures: read more
  • fa-check-circle Decree No. 91/2018/NĐ-CP - New regulations on government guarantee issuance with regard to loans provided for enterprises ( 26-Jun-2018)
    In comparison with the earlier regulations, this Decree amends conditions for issuance of government guarantees to enterprises for implementing investment projects. read more
  • fa-check-circle Official Letter No. 5772/CT-TTHT - Regarding loan interest costs upon suffering from losses from business activities ( 15-Jun-2018)
    According to Clause 3 Article 8 of Decree No. 20/2017/ND-CPfa-exclamation-circle , total loan interest cost arising within a specific tax period of an enterprise that engages in related-party transactions must not exceed 20% of total net profit generated from business activities plus loan interest costs and depreciated costs arising within that period. read more
  • fa-check-circle Circular No. 14/2018/TT-NHNN - Measures for supporting credit institutions lending for agriculture and rural development ( 29-May-2018)
    This Circular provides guidelines for implementation of measures for managing monetary policy instruments to support credit institutions, branches of foreign banks lending for agriculture and rural development. read more
  • fa-check-circle Decision No. 437/QĐ-TTg - Limits of borrowing of foreign loans in 2018 ( 21-Apr-2018)
    This Decision is to approve plans for borrowing and re-payment of the Government’s debts and limits of loans guaranteed by the Government in 2018. read more
  • fa-check-circle Official Letter No. 724/TCT-CS - Regarding withholding tax on loan interest and costs to be paid to a foreign contractor ( 2-Mar-2018)
    According to the General Department of Taxation’s opinions, in case an enterprise incurs costs of capital arrangement, commitment charges upon borrowing loans from a foreign bank, these costs and charges shall be subject to withholding tax if they are separated from loan interests. read more
  • fa-check-circle Circular No. 21/2017/TT-NHNN - It is prohibited from disbursing loans in cash for a juridical person ( 29-Dec-2017)
    One of the new points of this Circular is the prohibition on disbursing loans in cash for borrower being a juridical person, even the loan valued at under VND 100,000,000 read more
  • fa-check-circle Official Letter No. 79335/CT-TTHT - Regarding deductible loan interest costs ( 8-Dec-2017)
    According to Clause 2.20 Article 4 of Circular No. 96/2015/TT-BTCfa-exclamation-circle , the accrued loan interest costs which are actually spent at the end of payment term are still accepted. read more
  • fa-check-circle Official Letter No. 78543/CT-TTHT - Regarding withholding tax on loan guarantee charges ( 4-Dec-2017)
    According to Clause 2 Article 12, Clause 2 Article 13 of Circular No. 103/2014/TT-BTC, upon making payment for loan guarantee charges to an organization outside Vietnam which is not a credit institution, the payer has to withhold, pay withholding tax on behalf of the foreign organization. read more
  • fa-check-circle Official Letter No. 5559/TCT-CS - Regarding VAT on profits from loans given by enterprises that are not credit institutions ( 4-Dec-2017)
    According to point b Clause 8 Article 4 of Circular No. 219/2013/TT-BTCfa-exclamation-circle , profits from separate loans given by enterprises that are not credit institutions are not subject to VAT, thereby input VAT shall not be deducted. read more
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