Updates
Notable Changes in Foreign Loan Borrowing and Repayment Regulations
- Venture North Law Firm
On 30 September 2022 the State Bank of Vietnam issued Circular 12/2022/TT-NHNN guiding the management of foreign exchange in respect of the borrowing and repayment of foreign loans by enterprises which replaced Circular 03/2016/TT-NHNN from 15 November 2022 (as amended).
The Crime of Fraud And Misuse of Bond Issuance Proceeds in Vietnam
- Venture North Law Firm
Article 174 of the Penal Code 2015 imposes criminal liability to an individual who appropriates others’ properties by fraudulent means. To prove that an individual commits a crime of fraud, the authorities would need to produce substantial evidence to support their cases. This update discusses a recent case.
General Obligations of A Foreign Company Conducting Business in Vietnam’s Cyberspace
- Venture North Law Firm
Only a limited subset of foreign companies providing services in Vietnam’s cyberspace are subject to data localisation requirements in Vietnam under the recent Decree 53/2022. However, any foreign company providing services in Vietnam’s cyberspace will need to comply other obligations under the Law on Cybersecurity 2018 and its implementing regulations.
Vietnam: Customs and Global Trade Updates | November 2022
- EY Vietnam
In this update: The special preferential tariff rate under the EU – Vietnam Free Trade Agreement (EVFTA), Second review on the application of anti- dumping measures for certain aluminium products, Draft Circular providing guidance on goods manufactured in Vietnam, and others.
Thailand: Merger Decisions Provide Important Guidance
- DFDL Thailand
In January 2022, Thailand’s Trade Competition Commission issued three merger decisions that provide important guidance on the application of Thailand’s merger regime.
Strengthening the tax administration on e-commerce for domestic and overseas suppliers
- KPMG Vietnam
On 14 November 2022, the General Department of Taxation issued Official Letter No. 4205/ TCT-DNNCN on guiding owners of e-commerce trading platforms to provide information as prescribed in Paragraph 7 Article 1 Decree 91/2022/ND-CP dated 30 October 2022.
Vietnam: New Circular on foreign borrowing and loan repayment of the enterprise
- ADK Lawyers
In this update: 1) New Circular on foreign borrowing and loan repayment of the enterprise, and 2) Amending the relevant regulations of the Law on Chemicals.
EY Vietnam Tax Updates - November 2022
- EY Vietnam
In this update: 1) Key points of Decree 91/2022/ND-CP which amends and supplements some articles of Decree 126/2020/ND-CP, and 2) Some notes in relation to obligations of complying with the transfer pricing regulations for the fiscal year 2022 in accordance with Decree 132/2020/ND-CP.
United Kingdom and Vietnam positive moves in bilateral trade and investment after one year of free trade
- Grant Thornton Vietnam
The United Kingdom and Vietnam have made positive moves in bilateral trade and investment after one year of enforcement of a special free trade deal. Kenneth Atkinson, chairman of the British Chamber of Commerce Vietnam, talked to VIR’s Bich Thuy about what could lay ahead.
Hong Kong's New Inspection Regime Updating on the implementation of Phase 2 on October 24th, 2022
- Grant Thornton Vietnam
Hong Kong: A New Inspection Regime for person information on the Company Register issued by the Hong Kong Companies Registry, being implemented in three phases from 2021 to 2023.
BVI Update – Major changes in 2022 of the BVI Business Companies Act
- Grant Thornton Vietnam
The British Virgin Islands (BVI) authorities enacted a certain number of amendments to the BVI Business Companies Act, 2004. These amendments will take effect on January 1st, 2023 with the following significant changes, and include Annual Return filing, and director's names being publicly available.
Doing Business in Vietnam 2022
- Grant Thornton Vietnam
This guide will bring helpful information to foreign investors, particularly those who consider starting their business in Vietnam. The guide mainly consists of the latest insights on a brief overview of Vietnam’s economy, key sectors for investment, compliance matters in terms of entity formation, accounting, tax, and labour perspectives in Vietnam.
Obligations of a Vietnamese company satisfying public company requirements pending an SSC registration
- Venture North Law Firm
A Vietnamese company which satisfies public company requirements but which has not registered its public company status with the State Securities Commission (SSC) may arguably not need to comply with various obligations of a public company under Vietnamese law.
The case for a new law for offshore wind development in Vietnam
- Venture North Law Firm
To realize the potential of offshore wind development in Vietnam, the National Assembly of Vietnam will likely need to issue a new law which provides for a more comprehensive and consistent legal framework supporting an offshore wind project.
Supreme Court’s Precedent 55/2022 recognising validity of an un-notarised contract for transfer of land use right
- Venture North Law Firm
In October 2022, the Supreme Court issued Precedent 55/2022 which recognises the validity of an un-notarised contract for transfer of land use right on the basis that two thirds of the contract have been performed and accordingly the contract becomes valid in accordance with Article 129 of the Civil Code 2015.
Vietnam: Certain Questions Regarding Refinancing Of Onshore And Offshore Loans
- Venture North Law Firm
Is it permitted for an onshore loan to be refinanced by another onshore loan?
Decree 91/2022 which amends Decree 126/2020 guiding the implementation of the Law on tax administration 2019
- PwC Legal Vietnam
Decree 91/2022 took effect on the signing date, i.e. 30 October 2022. One of the notable points under Decree 91/2022 is the change of the rule for provisional corporate income tax (“CIT”) payments.
Decree 91/2022 which amends Decree 126/2020 guiding the implementation of the Law on tax administration 2019
- PwC Legal Vietnam
Decree 91/2022 took effect on the signing date, i.e. 30 October 2022. One of the notable points under Decree 91/2022 is the change of the rule for provisional corporate income tax (“CIT”) payments.
Vietnam: Promoting the foreign exchange administration in respect of taking and repaying foreign loans of enterprises
- ADK Lawyers
In this update: Promoting the foreign exchange administration in respect of taking and repaying foreign loans of enterprises.
Vietnam: Strengthening the enforcement of copyright protection for radio and television services
- ADK Lawyers
Decree 71/2022/ND-CP amends some articles of Decree 06/2016/ND-CP on the management, provision and use of radio and television services. In particular, the provisions on copyright for content on radio and television services have been supplemented.
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