Legal Newsletter Issue No. 11, in November 2021

Dear Valued Customers and Partners,

GV Lawyers would like to introduce you Legal Newsletter Issue No. 11, in November 2021 with the following main contents:

• In the ” Latest legal information” section, we will keep you updated about the novelties on guidelines for implementing trade remedies under the UKVFTA, on guidelines for implementing tax exemption and reduction policies to support enterprises and household businesses, as well as amending and supplementing the policies to support businesses and workers plagued by the Covid-19 epidemic woes.
• Next, the article “Administrative business in governance and management” by Lawyer Le Quang Vy, Partner of GV Lawyers mentioned the case that a health department issued three documents in one day to revoke the previously issued document to clarify the principles of drafting and issuing an administrative document in a state agency and to point out the difference between revocation and cancellation of administrative documents which will lead to legal consequences, thereby emphasizing the importance of administrative business in governance and management for businesses.
• Enterprises will be interested in the proposal on allowing enterprises to postpone payment of 75% of income tax for the whole year by the Ministry of Finance, at the same time, enterprises may by themselves decide on their salary scales and payrolls in “Good readings for you” section.
• In the section “Legal Guidance“, we will update the questions related to tax policy such as: (i) Dossiers and procedures for VAT refund of ODA projects; (ii) Deductible expenses upon calculating the income subject to corporate income tax; (iii) Fulfilling tax obligations to foreign partners; and (iv) Tax declaration and payment on behalf of household businesses and trading individuals.
• The last part of the Legal Newsletter is, as usual, the list of selected legal documents issued in October 2021.

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