Legal, Labor and Tax Updates September 2019

THIS UPDATE INCLUDES THE FOLLOWING CONTENTS

NEW LEGAL INSTRUMENTS

30 August 2019| Decree No. 71/2019/NĐ-CP providing for penalties for administrative violations pertaining to chemicals and industrial explosives

26 August 2019| Circular No. 57/2019/TT-BTC guiding the regulations on dealing with risks of the Credit Guarantee Funds for small and medium-sized enterprises

15 August 2019| Resolution No. 05/2019/NQ-HĐTP of the Council of Judges of the Supreme People's Court guiding the application of Articles 214, 215 and 216 of the Penal Code on fraudulent violations of social insurance, health insurance and unemployment insurance

GUIDANCE

27 August 2019| Official Letter No. 3402/TCT-HTQT guiding the settlement of dossiers of application for Agreement on incomes from capital transfer activities

30 August 2019| Official Letter No. 3470/TCT-DNL on the CIT policy for offshore investments

04 September 2019| Official Letter No. 3504/TCT-CS on problems related to corporate income tax incentives