Licensed substitute on June 2022 (Half 1)

Licensed substitute on June 2022 (Half 1)

Licensed substitute on June 2022 (Half 1)

Our Vietnam Licensed Exchange #206 would lead you on 03 licensed factors:

I. Extending the time limit for price of value-added tax (“VAT”), firm income tax (“CIT”), personal income tax (“PIT”), and land tax in 2022

The Authorities issued Decree No. 34/2022/ND-CP dated 28 Might 2022 on extending the time limit for price of VAT, CIT, PIT, and land tax in 2022. Accordingly, enterprises, organizations, households, and household firms ending up manufacturing or having the enterprise operation throughout the following strains of enterprise shall be extended the time limit for price of VAT, CIT, PIT, and land tax:

  • Manufacturing enterprise group:
    • Agriculture, forestry, and aquaculture;
    • Meals manufacturing and processing; textiles; manufacturing of costumes; manufacture of digital merchandise, laptop programs, and optical merchandise; manufacture of motor vehicles and totally different motorized vehicles; manufacture beds, cabinets, tables, and chairs;
    • Publishing actions; cinematography actions; TV current manufacturing, audio recording, and music publishing;
    • Extraction of crude oil and pure gas;
    • Constructing;
    • Manufacturing of drinks; printing, copying recordings; manufacture of coke, and so forth.; and
    • Drainage and wastewater remedy.
  • Enterprise groups:
    • Transportation and warehousing; lodging and catering suppliers; coaching and training; healthcare and social assist; precise property enterprise;
    • Employment-related suppliers; operation of journey firms, tourism enterprise, supporting suppliers associated to tour group and selling;
    • Composition, paintings, and leisure; operation of libraries, archives, museums, and totally different cultural actions; sports activities actions, leisure, and cinema operations;
    • Audio and video broadcasting; laptop computer programming, consulting suppliers, and totally different computer-related actions; knowledge service actions; and
    • Mining ancillary suppliers.

In addition to, the extension protection moreover applies to enterprises, organizations, households, enterprise households, and folks engaged throughout the manufacturing of supporting enterprise merchandise prioritized for enchancment; key mechanical merchandise and small and micro enterprises are outlined in keeping with legal guidelines.

II. Steering on plenty of articles of the Regulation on Supporting Small and Medium Enterprises

The Ministry of Planning and Funding has issued Spherical No.06/2022/TT-BKHDT dated 10 Might 2022 to supply guidance on plenty of articles of the Regulation on Supporting Small and Medium-sized Enterprises. Some notable contents are as follows:

  • Supporting human helpful useful resource enchancment:
    • Small and Medium-sized Enterprises (“SMEs”) are supported with direct teaching in enterprise start-ups and enterprise administration, along with elementary enterprise administration teaching and intensive enterprise administration teaching.
    • On-line teaching packages are organized via obtainable on-line educating devices harking back to Zoom Cloud Meeting, Microsoft Teams, Google Classroom, and totally different comparable devices.
    • Particulars of teaching packages (along with legal guidelines on teaching issues, teaching size, purpose learner, and the minimal number of faculty college students/course) are specified by Articles 12 and 13 of this Spherical.
  • Supporting revolutionary start-ups for SMEs:
    • SMEs ought to have one in every of many paperwork talked about in Article 14 of this Spherical to be chosen as an revolutionary start-up SME to profit from the assistance as prescribed by laws.
    • School college students of SMEs participating in house and worldwide intensive teaching and elementary teaching are supported with tuition fees, provides, meals, lodging, and transportation (along with air tickets).
    • Contents of short-term intensive teaching packages abroad embody product formulation and enchancment; commercialization of merchandise; e-commerce enchancment; title for funding capital; market enchancment; connecting startup networks and totally different content material materials in keeping with the desires of revolutionary start-up SMEs.
  • This Spherical takes influence on 25 June 2022.

III. Steadily requested licensed questions class

Question: By way of which case an FDI Enterprise is required to have a enterprise license for gadgets shopping for and promoting actions?

Reply: When conducting the following gadgets shopping for and promoting actions, FDI Enterprise shall apply for issuing enterprise licenses:

  • Exercising the retail distribution correct, excluding gadgets excluding lubricants, rice, sugar, visual-recording devices, books, newspapers, and magazines;
  • Exercising the importation correct, and wholesale distribution correct of lubricants;
  • Performing the retail distribution correct rice, sugar, recorded devices, books, newspapers, and magazines;
  • Providing logistics suppliers; excluding sub-sectors of logistics for which Vietnam has devoted to open its market in accordance with the worldwide treaties to which Vietnam is a celebration;
  • Providing suppliers of financial promotion, excluding selling suppliers;
  • Providing suppliers of financial intermediary;
  • Leasing out gadgets, other than financial leases; excluding the lease of improvement gear with operators;
  • Providing suppliers of digital commerce; and
  • Providing suppliers of organizing tenders for gadgets and suppliers.

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