Legal, Labor and Tax Updates October 2020
NEW LEGAL INSTRUMENTS
15 October 2020 | Decree No. 122/2020/NĐ-CP regulating coordination and connection of procedures for registration of enterprise establishment, branch and representative office operation, employment declaration, issuance of social insurance number, and registration of enterprise’s invoice use.
19 October 2020 | Decree No. 125/2020/NĐ-CP prescribing penalties for administrative violations against regulations on taxes and invoices.
19 October 2020 | Decree No. 126/2020/NĐ-CP detailing a number of articles of Law on Tax Administration.
19 October 2020 | Decree No. 128/2020/NĐ-CP prescribing the sanctioning of administrative violations in the customs domain.
OFFICIAL INSTRUCTIONS
15 September 2020 | Official Dispatch No. 3845/TCT-DNNCN on PIT policy for employee expenses deducted from trade union fund.
24 September 2020 | Official Dispatch No. 4019/TCT-CS on investment incentive policy when merging administrative boundaries.
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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
