English
RSS
Latest News
Establish new enterprise after bankruptcy: Many mistakes!
After receiving the decision of bankruptcy from the judges, the enterprise shall formally terminate its legal identity. Bankruptcy causes many legal consequences, the most significant consequence is the right to establish a new enterprise.
23/08/2022
What are non-cash payment documents?
To calculate the input value added tax or add to the deductible expenses of taxable income, expenses for the purchase of goods or services valued at VND 20 million or more (VAT-inclusive prices) per invoice with non-cash payment documents.
23/08/2022
23 other incomes of enterprise income tax (EIT)
To calculate exactly the payable enterprise income tax, it is necessary to define the total revenue from production and business activities, and other taxable incomes in accordance with law provisions.
22/08/2022
Deductible expenses for determining taxable income
Every accountant must determine deductible expenses and non-deductible expenses in order to ensure the right tax amount and enterprise's benefits. Deductible expenses for determining taxable income are defined in the following post.
22/08/2022
Infographic: Procedure for land parcel division
Many people do not know the process and procedure for land parcel division. The following post shall have specific instructions as follows:
19/08/2022
4 cases not entitled to lump-sum payment of social insurance benefits
Many employees choose to get the lump-sum payment of social insurance benefits instead of paying social insurance in the long time to get pension. However, not all the employees can get the lump-sum payment of social insurance benefits after leaving jobs.
18/08/2022
Detailed dossier for partnerships
Partnerships are a type of enterprise in Vietnam that many people choose to establish when the business lines are required for this type. LuatVietnam shall have detailed guidance in this post.
18/08/2022
When are the tax administration-related administrative decisions enforced?
Enforcement of tax administration-related administrative decisions is when the authorized individual applies the method in accordance with law provisions in order to ensure the administrative decision on tax administration
17/08/2022
Incentives of tax exemption and reduction durations for enterprises
Enterprises receive not only a preferential tax rate but also have a long reduction duration, some enterprises receive this incentive for over 10 years.
15/08/2022
Who shall get the preferential tax rate of 10%? In how many years?
The enterprise income tax shall normally apply to the tax rate of 20%. Besides, a number of enterprises can apply the preferential tax rate of 10% in consistent time or use it all the time of production and business.
12/08/2022
Determination and carry-forward of losses when calculating enterprise income tax
Determination and carry-forward of losses when calculating enterprise income tax in order to ensure the correct definition of payable tax amounts and enterprise's rights and obligations. In accordance with law provisions, the maximum duration for loss carry-forward is 5 consecutive years for enterprises.
11/08/2022
How does the Decree 47/2022 “tighten” by-automobile transport business?
Takin effect on September 01, 2022, Decree No. 47/2022/ND-CP prescribes many essential changes to tighten the by-automobile transport business. This information shall be introduced by LuatVietnam in the post as follows:
08/08/2022
Analysis of Decree No. 49/2022/ND-CP on Value-Added Tax
On July 29, the Government hereby promulgates the Decree No. 49/2022/ND-CP on amending and supplementing a number of the Government's Decree No. 209/2013/ND-CP detailing and guiding a number of articles of the Law on Value-Added Tax, which was amended and supplemented under Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP.
05/08/2022
Infographic: Summary of Decree No. 50/2022/ND-CP: Later retirement to public employees
The Government issues the Decree No. 50/2022/ND-CP on later retirement than prescribed ages to public employees. Here is the summary of the Decree No. 50 from LuatVietnam.
04/08/2022
What are the levels of unemployment insurance contributions and benefits?
Most of employees are interested in the levels of unemployment insurance contributions and benefits when participating in unemployment insurance. What is the minimum level of unemployment insurance contribution and benefit?
03/08/2022
Enterprise income tax 2022: Calculation methods and payment rate
Enterprise income tax is one of the direct taxes and is calculated based on the taxed incomes in the tax period and tax rates. This is one of the important revenues of the state budget.
03/08/2022