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Legal updates

We regularly update legal documents on accounting, tax, labor and other related fields for our clients.

Decree No. 24/2023/ND-CP dated May 15, 2023 of the Government regulating the base salary for cadres, civil servants, public employees and the armed forces.

From July 1, 2023, the basic salary applied to state officials and public employees will be increased from 1,490,000 to 1,800,000 VND/month.

Accordingly, the ceiling for payment of social insurance and health insurance (equal to 20 times the basic monthly salary) will increase from 29,800,000 to 36,000,000 VND/month.

This Decree takes effect from July 1, 2023, replacing Decree No. 38/2019/ND-CP dated May 9, 2019 of the Government.

Please kindly check attachment file for further reference

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Official Letter No. 5725/TCT-QLN dated December 6, 2024, of the General Department of Taxation regarding the Management of Debts of Branches, Representative Offices, and Business Locations

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Official Letter No. 28950/SLĐTBXH-VL-ATLĐ dated November 18, 2024, issued by the Department of Labor, Invalids and Social Affairs of Ho Chi Minh City provides guidance on reporting the employment of foreign workers for the year 2024, to be submitted before January 5, 2025.

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Monthly newsletter in November 2024

VINA BOOKKEEPING would like to send readers the MONTHLY NEWSLETTER IN NOVEMBER 2024 (VIETNAMESE AND ENGLISH) Details of attachments are here

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Official Letter No. 8217/BHXH-TST, dated November 4, 2024, issued by the Ho Chi Minh City Social Insurance Agency, provides instructions on submitting documents, transferring payments for SI, HI, and extending the validity of HI cards for 2025.

Accordingly, to ensure the rights of participants in social insurance (SI) and health insurance (HI) and to maintain the validity of HI cards from January 1, 2025, the Ho Chi Minh City Social Insurance Agency requests that employers fully transfer payments for SI, HI, unemployment insurance (UI), and occupational accident and disease insurance (OADI) by December 25, 2024.

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Official Dispatch No. 5071/TCT-KK dated November 7, 2024, from the General Department of Taxation, guidance on the refundable VAT for investment projects

Accordingly, for the input VAT of the investment project directly managed by the company, which is non-refundable but meets the conditions for deduction, the company is allowed to carry forward the unreimbursed input VAT from goods and services incurred during the investment phase to deduct and offset against the VAT payable from production and business activities directly managed by the company, currently declared at the Hai Phong City Tax Department (if applicable).

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