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