Legal, Labor and Tax Updates October 2019
THIS UPDATE INCLUDES THE FOLLOWING CONTENTS
NEW LEGAL INSTRUMENTS
23 September 2019| Decree No. 74/2019/NĐ-CP providing amendments to the Decree No. 61/2015/NĐ-CP prescribing employment creation policies and national employment fund
26 September 2019| Decree No. 75/2019/NĐ-CP prescribing penalties for administrative violations against regulations on competition
20 September 2019| Circular No. 66/2019/TT-BTC amending and supplementing several outstanding contents of electronic tax transactions
30 September 2019| Circular No. 68/2019/TT-BTC guiding the implementation of some articles of the Government’s Decree No. 119/2018/NĐ-CPprescribing electronic invoices for sale of goods
OFFIFICAL INSTRUCTIONS
23 September 2019| Official Letter No. 3795/TCT-CS on payment of license fees and value added tax to non-business branches
09 October 2019| Official Letter No. 4102/TCT-CS on the policy of contractor tax for advertising, marketing of the Company's products in Singapore
15 October 2019| Official Letter No. 4178/TCT-CS on some contents of Circular No. 68/2019 / TT-BTC on electronic invoices for selling goods and providing services
15 October 2019| Official Letter No. 4184/TCT-DNNCN on the lawful receipts of humanitarian charities
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Circular No. 20/2026/TT-BTC Providing Guidance on Corporate Income Tax
Tax Bulletin: Key Changes from Decree 68/2026/NĐ-CP on Tax Administration for Business Households
Official Letter No. 296/CT-CS: Clarification of Foreign Contractor Tax Obligations for Data Center and Cloud Computing Services
Decree 20/2026/NĐ-CP: Detailed Guidance on Tax Incentives and Premises Support under Resolution 198
Decree 359/2025/NĐ-CP: removal of seller-related constraints on VAT refunds and clarification of vat applicable to agricultural products
Decree NO. 320/2025/NĐ-CP: major changes to capital transfer tax and tax exemption mechanism for group restructuring
Important notes on the scope of non-cash payments under decree No. 320/2025/NĐ-CP
