Pursuant to Article 10 of Decree No. 320/2025/ND-CP, the provisions are as follows: Article 10. Non-deductible expenses in determining taxable income Non-deductible expenses in determining taxable income shall comply with Clause 2, Article 9 of the Law on Corporate Income Tax, specifically as follows: […] 4. The portion of expenses exceeding the prescribed limits for […]
1. What is a Foreign-Invested Economic Organization? Pursuant to Clause 22, Article 3 of the Law on Investment 2020, a foreign-invested economic organization means an economic organization having a foreign investor as a member or shareholder. Furthermore, the definition of a foreign-invested economic organization remains unchanged under Clause 22, Article 3 of the Law on […]
1. Does entrusted goods trading constitute a commercial intermediary activity? Commercial intermediary activities are defined in Clause 11, Article 3 of the Law on Commerce 2005 as follows: Article 3. Interpretation of terms[…]11. Commercial intermediary activities are activities carried out by traders to conduct commercial transactions for one or more identified traders, including commercial representation, […]
Pursuant to Article 117 of Decree No. 125/2024/ND-CP, the procedures for issuance of the Certificate of Registration for overseas study consultancy services are prescribed as follows: [1] Competent authority The Director of the Department of Education and Training shall decide on the issuance of the Certificate of Registration for overseas study consultancy services. [2] Application […]
1. Dossier and procedures for establishing a two-member limited liability company based on the conversion of a household business Where a household business wishes to convert its operations into the model of a two-member limited liability company, it must carry out the conversion procedures prescribed in Clause 1, Article 27 of Decree No. 168/2025/ND-CP, as […]
Pursuant to Point b, Clause 2, Article 17 of the Law on Enterprises 2020, as amended by Point a, Clause 6, Article 1 of the Amended Law on Enterprises 2025, which provides for the right to establish, contribute capital to, purchase shares, purchase capital contributions, and manage enterprises, the provisions are as follows: Article 17. […]