Legal, Labor and Tax Updates in April & May 2021

NEW LEGAL INSTRUMENTS

26/03/2021 | Decree No. 31/2021/NĐ-CP on the elaboration of some articles of the law on investment

29/03/2021 | Decree No. 35/2021/NĐ-CP on the elaboration of some articles of the law on public-private partnership investment

31/03/2021 | Decree No. 44/2021/NĐ-CP on guidelines for deductible expenses upon determination of income subject to corporate income tax regarding enterprise/organization’s grants to prevention and control of covid-19 pandemic

19/04/2021 | Decree No. 52/2021/NĐ-CP on deferral of value-added tax, corporate income tax, personal income tax, and land rents in 2021

17/05/2021 | Circular No. 31/2021/TT-BTC on prescribing application of risk management to tax administration

OFFICIAL INSTRUCTIONS  

9/4/2021 | Official Dispatch No. 1037/TCT-CS on problems in determining CIT incentives

15/4/2021 | Official Dispatch No. 1111/TCT-DNL on problems related to depreciation expense and VAT