Tax incentives offered for software enterprises
(Jul 30, 2014)
To encourage the development of the software industry, the Vietnamese
Government offers special incentives on corporate income tax (CIT) for
enterprises in this industry, such as preferential tax rates, CIT
exemption and a reduction period:
Though the new Land Law has not completely satisfied all involved
parties, it ensures more transparent and equitable treatment for land
users, property consultancy CBRE said in a report.
The Ministry of Construction issued Circular No 03/2014/TT-BXD (February
20, 2014) and Circular No 05/2014/TT-BXD (May 9, 2014) on calculation
of the area of an apartment and contributions to the fund for
operational management of the commonly owned area of an apartment
building based on the area of the apartment.
The Ha Noi Stock Exchange has issued a new regulation to guide the
management of certificate transactions of exchange-traded funds (ETFs),
paving the way for ETFs to list fund certificates on the exchange.
To provide detailed guidelines to enterprises engaged in employment
service activities as stipulated under Labour Code 2012, on May 23,
2014, the Government of Viet Nam issued Decree No 52/2014/ND-CP
providing conditions and procedures for issuance of an operation licence
for enterprises engaged in employment-service activities, which will
take effect as from July 15,2014, ("Decree 52").
According to the Law on E-transactions (2005), aside from communication purpose, e-mails also carry evidentiary value.
Government Decree No 50/2014/ND-CP (May 20, 2014) has been issued to regulate and manage State foreign-exchange reserves.
Foreigners purchasing goods in Viet Nam will be refunded the value added
tax at five more exit terminals while leaving the country from July 1.
An employee's right to and the quantum of severance pay depends on the
circumstances and reasons he or she loses a job or stops working for an
Methods to determine land prices, the
formulation and amendment of land price frameworks and land price lists,
determining prices for specific types of land, and consultancy on
determining land prices are regulated in Government Decree
No.44/2014/ND-CP (May 15, 2014).
In an imperfect competitive environment with asymmetrical information
that we have today, advertisement is a marketing tactic that plays an
important role in the existence and development of most enterprises.