1. Individuals Providing Personal Data Protection Services Pursuant to Article 15 of Decree No. 356/2025/ND-CP, provisions on individuals providing personal data protection services (2026) are as follows: (1) An individual providing personal data protection services is a person who meets the competency requirements specified in Clause (2) and is engaged by an agency or organization […]
1. Are Gifted Goods Deductible Expenses if the Promotion Program Is Not Registered? Pursuant to Clause 23, Article 10 of Decree No. 320/2025/ND-CP dated December 15, 2025 of the Government on Corporate Income Tax: Article 10. Non-deductible expenses in determining taxable incomeNon-deductible expenses shall comply with Clause 2, Article 9 of the Law on Corporate […]
The sale of counterfeit goods online refers to the act of using the internet to sell products that imitate trademarks or replicate existing products without complying with legal regulations on product standards. This is typically carried out through the creation of fraudulent seller accounts on e-commerce platforms or via postings on platforms such as Facebook […]
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. Categories of accounting documents subject to archival Accounting documents required to be archived include: 2. Retention periods for accounting documents Minimum retention period of 5 years: Accounting documents used for internal management and administration purposes of the accounting unit, which are not used as a basis for tax declaration and calculation and are not […]
1. Tóm tắt vụ án Vụ án tranh chấp phát sinh giữa nguyên đơn là bà Phan T G và ông Võ V B, và bị đơn là ông Trịnh V S, cùng với người có quyền lợi nghĩa vụ liên quan là ông Bùi V H. Nội dung vụ tranh chấp: + Công trình […]