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
Related Posts
Official Letter No. 296/CT-CS: Clarification of Foreign Contractor Tax Obligations for Data Center and Cloud Computing Services
Decree 20/2026/NĐ-CP: Detailed Guidance on Tax Incentives and Premises Support under Resolution 198
Decree 359/2025/NĐ-CP: removal of seller-related constraints on VAT refunds and clarification of vat applicable to agricultural products
Decree NO. 320/2025/NĐ-CP: major changes to capital transfer tax and tax exemption mechanism for group restructuring
Important notes on the scope of non-cash payments under decree No. 320/2025/NĐ-CP
Key highlights of the personal income tax law 2025: new progressive tax tariff and regulations for household businesses, and taxation of digital assets
Overview of Key Changes in the Draft Amended Law on Tax Administration 2025: Impacts and Key Considerations for Businesses
Decree No. 310/2025 NĐ-CP: a breakthrough in penalties on invoices & key changes businesses need to know
Guidance on input VAT deduction for late payments – according to official letter 5487/CT-CS
