Our Vietnam Legal Update #190 would lead you on 04 legal issues:
I. Regulations on holding online trial
The National Assembly issued Resolution No. 33/2021/QH15 dated 12 November 2021 to regulate on holding of online trials. The main contents of the Resolution are as follows:
- The People’s Courts can hold online trials for the first-instance trial and appellate trial of criminal, civil, and administrative cases with simple circumstances and nature; documents and evidence in the case are clear, except for the following cases:
- The criminal, civil, administrative cases relating to the state secrets;
- The criminal cases regarding the crime that violates national security;
- The criminal cases regarding the crime of undermining the peace, against humanity, and committing war crimes.
- An online trial is a trial held in a courtroom, using electronic devices connected via the network environment, allowing the accused, victims, related parties, and other court participants in the proceedings to participate at a place other than the courtroom specified by the Court. An online trial must ensure images and sound so that the court proceedings can take place continuously, publicly, and at the same time.
- The organization of an online trial must comply with the provisions of law; ensure security and safety of network information and conditions of physical and technical foundations; ensure the formality of the court.
- The Resolution shall take effect on 01 January 2022.
II. Guidance on extending tax payment time
On 25 November 2021, the General Department of Taxation issued Official Letter No. 4539/TCT-CS to guide the extension of tax payment time. Some of the main contents are as follows:
- In case the taxpayer is late in paying tax and the tax authority considers and allows taxpayers to gradually pay the tax arrears according to the provisions of the laws, he/she will not be applied tax coercive measures but must pay the late payment interest.
- The late payment interest rate is 0.03%/day calculated on the amount of late payment tax.
III. Tax declaration for foreign contractors
Binh Duong Tax Department issued Official Letter No. 18345/CTBDU-TTHT dated 22 November 2021 about tax declaration for foreign contractors with the following contents:
- Incomes earned in Vietnam by foreign contractors and foreign sub-contractors are any incomes they receive under main contracts or subcontracts, regardless of their business locations.
- Deadlines for submitting tax declarations:
- The deadline for submitting a monthly tax declaration is the 20th of the month succeeding the month in which tax is incurred.
- The unscheduled tax declaration (upon incurrence of tax) must be submitted within 10 days from the day on which tax is incurred.
- Declarations of VAT calculated on the added value or CIT calculated on revenue shall be made whenever a payment is made to the foreign contractor. A terminal declaration shall be made when the contract is finished.
- When the Vietnamese party makes multiple payments to a foreign contractor in a month, the taxpayer may request permission to declare tax monthly instead of whenever a payment is made.
- In case the company in Vietnam is supported by a foreign parent company to borrow money for the company’s operations, the company is responsible for declaring and paying contractor tax on behalf of the parent company according to the laws.
IV. The payment of salaries via a third-party application
Binh Duong Provincial Tax Department issued Official Letter No. 17969/CTBDU-TTHT dated 18 November 2021 on the payment of salaries via the application of the third parties with the following content:
In case the enterprise signs a contract with a third party to use the salary-advance application for its employees and the employee is paying a fee for their use of such application, it will aggregate the advance amount at the end of the month. The enterprise will pay back to the third party this advance amount. At the same time, this expense will be deducted when determining CIT if conditions provided in Article 4.1 of Circular 96/2015/TT-BTC are met.
Maybe you are interested in reading other Legal Update of BLawyers Vietnam: November 2021 (Part 4) | November 2021 (Part 3) | November 2021 (Part 2) | November 2021 (Part 1) | October 2021 (Part 5) | October 2021 (Part 4) | October 2021 (Part 3) | October 2021 (Part 2) | October 2021 (Part 1) September 2021 (Part 4) | September 2021 (Part 3)