Legal, Labor and Tax Updates in August & September 2021
THIS UPDATE INCLUDES THE FOLLOWING CONTENTS
NEW LEGAL INSTRUMENTS
26/08/2021 | Decree No. 80/2021/NĐ-CP on the elaboration of some articles of the law on the provision of assistance for small and medium enterprises
17/08/2021 | Circular No. 71/2021/TT-BTC guidance on corporate income tax arrears not yet retrospectively collected from socialized entities
17/09/2021 | Circular No. 78/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration, and Decree No. 123/2020/ND-CP on invoices and documents
07/09/2021 | Circular No. 14/2021/TT-NHNN amendments to Circular No. 01/2020/TT-NHNN on providing instructions for credit institutions and foreign branch banks (FBB) on debt rescheduling, exemption or reduction of interest and fees, retention of debt category to assist borrowers affected by the Covid-19 pandemic.
OFFICIAL INSTRUCTIONS
25/08/2021 | Official Dispatch No. 2844/LĐTBXH-PC on difficulties in policy implementation
30/09/2021 | Official Dispatch No. 8228/BYT-MT guidelines for testing SARS-CoV-2 at production and business facilities
27/07/2021 | Official Dispatch No. 2816/TCT-CS on the determination of seafood processing activities entitled to investment incentives and land rent exemption
06/08/2021 | Official Dispatch No. 2953/TCT-TTKT on determining loan interest expenses of enterprises engaging in associated transactions
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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
