Vietnam Legal Documents Database

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Topic >> Business-Management
  • fa-check-circle Official Letter No. 3790/TCT-DNL - Regarding determination of deductible loan interest costs upon determination of EIT - liable incomes ( 5-Oct-2018)
    According to Clause 3 Article 8 of Decree No. 20/2017/ND-CPfa-exclamation-circle , an enterprise that carries out related-party transactions is only allowed to make cost accounting for loan interest costs if they do not exceed 20% of total net profit. read more
  • fa-check-circle Decree No. 131/2018/NĐ-CP - Powers and organizational structure of the Commission for the Management of State Capital at Enterprises ( 29-Sep-2018)
    “The Commission for the Management of State Capital at Enterprises (CMSC)” is a government agency; is designated by the Government to exercise rights and take on duties as the owner’s representative to wholly state-owned enterprises and state capital invested in joint-stock companies and multi-member limited liability companies in accordance with laws. read more
  • fa-check-circle Official Letter No. 3170/TCT-TTr - Enterprises engaged in transfer pricing have to prepare and submit master global file ( 16-Aug-2018)
    According to Clause 4, Clause 5 Article 10 of Decree No. 20/2017/ND-CPfa-exclamation-circle , any enterprise that engages in transfer pricing has to prepare, retain transfer pricing documentation, including: Local file, Master global file and country-by-country report. read more
  • fa-check-circle Circular No. 07/2018/TT-BLĐTBXH - New guidelines on employee utilization plan and employee policies upon equitization ( 1-Aug-2018)
    This Circular provides guidelines for formulating employee utilization plan; distribution of the remaining of unused reward fund and welfare fund; conditions for employees to be eligible to purchase discounted shares upon equitization of state-owned enterprises. read more
  • fa-check-circle Official Letter No. 48085/CT-TTHT - Regarding related-party transaction documentation ( 10-Jul-2018)
    According to Clause 4 Article 10 of Decree No. 20/2017/ND-CPfa-exclamation-circle and Clause 2 Article 4 of Circular No. 41/2017/TT-BTC, in case a company has an overseas ultimate parent company, it is required submit a copy of its ultimate parent company’s country-by-country report in the related-party transaction documentation (If such ultimate parent company is required to submit this report to the host-country tax authority). read more
  • fa-check-circle Joint Circular No. 07/2018/TTLT-BTP-VKSNDTC-TANDTC - Regulations on cooperation in enforcement of court’s decision on bankruptcy settlement ( 12-Jun-2018)
    This Joint Circular sets forth the cooperation in certain procedures for enforcing the court’s decision on bankruptcy settlement. read more
  • fa-check-circle Circular No. 31/2018/TT-BTC - Guidelines on settlement of assets acquired from various sources of capital when cooperatives are declared bankrupt ( 30-Mar-2018)
    “Assets acquired from various sources of capital” regulated in this Circular are assets acquired from financial assistance grants or subsidies given by the Government; annual investment and development funds; offered and donated amounts which are defined as undivided assets; other capital and assets which are defined as undivided assets in the charter, and capital contributions by members of cooperatives. read more
  • fa-check-circle Decree No. 39/2018/NĐ-CP - New criteria for determination of SMEs ( 11-Mar-2018)
    This Decree provides guidelines for the Law on support for small and medium-sized enterprises (SMEs) read more
  • fa-check-circle Resolution No. 13/NQ-CP - Regarding the Government’s regular meeting - February 2018 ( 8-Feb-2018)
    Under this Resolution, the Government shall continue to identify 2018 to be year of business cost reduction, including lowering interest rates and fees, especially freight and logistics fees read more
  • fa-check-circle Official Letter No. 1990/CT-TTHT - Regarding loan interest costs upon suffering from losses from business activities ( 15-Jan-2018)
    According to Clause 3 Article 8 of Decree No. 20/2017/ND-CPfa-exclamation-circle , when an enterprise borrows loans from a related party, it is only allowed to make cost accounting for loan interest costs not exceeding 20% of total net profit generated from business activities plus loan interest costs and amortization costs arising within that period. read more
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