As part of a post-pandemic economic recovery package, the Government issued Decree 34/2022/-ND-CP on 28 May 2022 approving certain tax payment deferral policies for taxpayers in 2022. The business activities eligible for 2022 tax payment deferral are mostly the same with those under Decree 52/2021/ND-CP. The deferral period is based on the type of tax and reporting frequency of the taxpayer.
In the first half of 2022, the global economy is a mixed bag. Major economies have recovered strongly thanks to previous stimulus packages, causing stock indexes to fluctuate at peaks. At the same time, central banks have shown signs of raising interest rates and reducing stimulus packages.
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On 06 January 2022, the Government of Vietnam issued Decree No. 02/2022/ND-CP guiding the Law on Real estate business 2014 (“Decree 02”). Decree 02 will come into force on 01 March 2022 and have significant impacts on the business of real estate enterprises.
Following the Resolution No. 43/2022/QH15, on 28 January 2022, the Government issued Decree 15/2022/ND-CP guiding the implementation of the tax relief measures relating to the VAT reduction and CIT deductibility for Covid-19 donation and sponsorship expenses.
On 20 December 2021, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, involving 137 countries, released Model Global Anti-Base Erosion (GloBE) Rules under Pillar 2.
On 20 December 2021, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, involving 137 countries, released Model Global Anti-Base Erosion (GloBE) Rules under Pillar 2.
On 20 December 2021, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, involving 137 countries, released Model Global Anti-Base Erosion (GloBE) Rules under Pillar 2. The Commentary to these rules has not been released at this time however and this is now likely to be released after the OECD return from their holiday break in January 2022. The Subject to Tax Rule has also not ...
On 16 December 2021, the Ministry of Health issued Official letter No. 10688/BYT-MT to other relevant Ministries and Provincial People Committees to give guidance on implementation of Covid-19 preventive measures for passengers who enter Vietnam from 01 January 2022. Highlighted in the letter, the Ministry has provided guidance on implementation of reduced quarantine for fully vaccinated ...
