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Vietnam: New Rules on Media for Children

(Oct. 13, 2017) On October 1, 2017, a new Ministry of Information and Communications circular, issued by Minister Truong Minh Tuan on June 23, 2017, came into force in Vietnam. It has provisions on media designed for children and requires warnings for viewer or reader discretion related to material not suitable for them.  The rules […]

Vietnam: Foreigners Permitted to Own Homes for 99 Years

(Aug. 30, 2017) Under a draft law now being considered in Vietnam, foreigners would be allowed to own houses for as long as 99 years. In addition, anyone would be able to mortgage assets associated with land-use rights at foreign credit institutions.  The proposed legislation was discussed on August 2 by the Standing Committee of […]

Vietnam: Support for Small- and Medium-Sized Enterprises

(July 18, 2017) Vietnam’s National Assembly passed the Law on Support for Small- and Medium-Sized Enterprises (SME Law) on June 12, 2017; it will enter into force on January 1, 2018. (Angela Koo, Vietnam: Law on Support for Small and Medium-Sized Enterprises (SMEs), TAX NEWS SERVICE (June 28, 2017), International Bureau of Fiscal Documentation online […]

Vietnam: Document on Taxation of Uber Services Issued

(Sept. 19, 2016) Vietnam’s Ministry of Finance recently issued a document detailing the tax rules applicable to the car hailing services of Netherlands-based Uber International Holdings B.V. in Vietnam. According to the Ministry, as a foreign establishment without residence offices in the country, Uber is subject to the direct method of tax payment, whereby the […]

Vietnam: Tax Law Amendments Aimed at Improving Conditions for Businesses

(Sept. 12, 2016) In July 2016, the Vietnamese government issued Decree No. 100/2016/ND-CP that revises several tax-related policies. It is designed to help with the implementation of the Amended Tax Law of April 2016, which came into force on July 1. The Decree has a goal of improving conditions for businesses. (New Decree Revises a […]

Vietnam: Legislature Considers Law on Guard Force

(Aug. 22, 2016) During its current session, which began on August 15, 2016, the National Assembly of Vietnam (NA) discussed proposed legislation on the country’s Guard Force. While a 2005 ordinance gave a general structure to the Guard Force, according to the Vice Chairman of the NA, Do Ba Ty, legislators have now agreed to […]

Vietnam: New Provisions on Cultural Treasures Sent Abroad

(June 23, 2016) Under Decision No. 23/2016/QD-TTg, issued by the Prime Minister of Vietnam on June 7, 2016, items formally designated as national treasures may be transported abroad “to serve state-level diplomatic activities of the Party General Secretary, the President, the Prime Minister and the National Assembly Chairperson.” (PM Allows Transport of National Treasures Abroad, […]

Vietnam: Five-Year Program to Reduce Child Labor

(June 22, 2016) On June 7, 2016, Vietnam’s Prime Minister issued Decision No. 1023/QD-TTg on the country’s program to combat illegal child labor. The program, which covers the period 2016-2020, focuses “on preventing and minimizing child labor while timely detecting and assisting child laborers and vulnerable children in accessing opportunities for development.”  (Gov. Determines To […]

Vietnam: Stiffer Penalties for Drunk Driving and Other Offenses

(June 20, 2016) On May 26, 2016, the Vietnamese government issued Decree No. 46/2016/ND-CP, on administrative sanctions for road traffic and rail transport violations. Most of the provisions enter into force on August 1, 2016.  The new Decree replaces Decree 171 of 2013 and Decree 107 of 2014.  (Stiffer Fines Await Drunk Drivers, VIETNAM LAW […]