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Information ›› Business News

GRANT THORNTON (VIETNAM) LTD   July 2010

Vietnam Tax Updates

Foreign Aspects in New Decree on Labour Law.

In this newsletter, Grant Thornton summarizes selected tax and regulatory that may be of interest to investors and employees in Vietnam... Read more

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ERNST & YOUNG VIETNAM LTD   July 2010

United Kingdom - Emergency Budget June 2010... Read more

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KPMG LIMITED   July 2010

Corporate Income Tax (CIT).

No extended first tax year for the purpose of determining CIT incentives
Under the current CIT regulations, CIT incentives are determined based on 12-month tax assessment years.
On this principle, Official Letter 1382/ TCT-CS dated 26 April 2010 of the GDT reiterates that even when an enterprise has been approved to extend its first tax year for more than 12 months, it would not be able to use this extended first tax year for the purpose of determining tax incentives. Rather, the enterprise must split the extended tax year into two: one shortened tax period (for the odd months) and one full 12-month tax period, either of which could serve as the first tax holiday period of the enterprise... Read more

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ERNST & YOUNG VIETNAM LTD   July 2010

Tax Watch Update - June 2010.

In this issue, we update some recent changes on Foreign Contract Tax, Personal Income Tax, invoice, natural resource tax, stamp duties, transfer pricing, customs and other Vietnamese regulations for your reference and would be happy to address any queries that you may have after you have had the opportunity to consider the changes and the impacts and/or opportunities... Read more

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KPMG LIMITED   July 2010

Futher guidance on 2009 Corporate Income Tax (CIT) finalisation.

On 7 June 2010 the Ministry of Finance issued further technical guidance on how to prepare 2009 CIT finalisation returns, via official letter 7250/BTC-TCT to all local tax offices. Below are the key points:... Read more

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GRANT THORNTON (VIETNAM) LTD   July 2010

The succession planning for Vietnamese business.

"Succession planning is not just about passing on your business to someone else, but making sure your business is sustainable and continues to grow into the future. It also means maximising the value of your business – for you today or for your children tomorrow.
Planning is critical to make this happen and to avoid the mistakes of not planning. If you want to leave a legacy, such as a landmark business or nest-egg for your children, then you have no choice but to start planning as early as possible"... Read more

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ERNST & YOUNG VIETNAM LTD   July 2010

Refreshing new regulations on invoices for the year 2011.
On 14 May 2010, the Government released Decree 51/2010/ND-CP on invoicing requirements for sales of goods and provision of services (Decree 51)... Read more

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ERNST & YOUNG VIETNAM LTD   July 2010

New guidance on Corporate Income Tax finalization for the year 2009.
Subsequent to Official Letter No. 353/TCT-CS dated 29/01/2010, Ministry of Finance issued Official Letter No. 7250/BTC-TCT dated 07/06/2010 (OL 7250) providing further guidance on some unclear tax treatments relating to Corporate Income Tax (CIT) finalization for the year 2009... Read more

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