Legal, Labor and Tax Updates September 2019
THIS UPDATE INCLUDES THE FOLLOWING CONTENTS
NEW LEGAL INSTRUMENTS
30 August 2019| Decree No. 71/2019/NĐ-CP providing for penalties for administrative violations pertaining to chemicals and industrial explosives
26 August 2019| Circular No. 57/2019/TT-BTC guiding the regulations on dealing with risks of the Credit Guarantee Funds for small and medium-sized enterprises
15 August 2019| Resolution No. 05/2019/NQ-HĐTP of the Council of Judges of the Supreme People's Court guiding the application of Articles 214, 215 and 216 of the Penal Code on fraudulent violations of social insurance, health insurance and unemployment insurance
GUIDANCE
27 August 2019| Official Letter No. 3402/TCT-HTQT guiding the settlement of dossiers of application for Agreement on incomes from capital transfer activities
30 August 2019| Official Letter No. 3470/TCT-DNL on the CIT policy for offshore investments
04 September 2019| Official Letter No. 3504/TCT-CS on problems related to corporate income tax incentives
Related Posts
Official Letter No. 3870/CT-CS — Country-by-Country Reporting (CbCR) & CbC MCAA
Circular No. 3896/CT-CS dated 11 June 2026 Three-year corporate income tax exemption for foreign-invested enterprises (FIEs) that are small and medium-sized enterprises (SMEs)
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
