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Laws and regulations on investment
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Decree No.08/2013 dated on January 10th 2013
  This Decree deals with the acts of administrative violations, the forms and rates of penalties, and the remedial measures applicable to the administrative violations, the procedures and authority to impose administrative penalties for acts of producing and trading counterfeit goods.
Decree No.52/2013 on E-commerce
  This Decree applies to traders, organizations or individuals involved in E-commerce activity in the territory of Vietnam. The Ministry of Industry and Trade shall preside over and coordinate with the Ministry of Information and Communications based on the social and economic conditions and management requirements of each period to guide the management measures for foreign traders, organizations or individuals that carry out E-commerce with Vietnamese subjects
Decree No.25/2013 on Environmental protection charges for waste water
  This Decree prescribes the environ-mental protection charges for waste water; the regime of collection, remittance, management and use of the environmental protection charges for waste water.
Official Dispatch No.8356/BTC-TCHQ in accordance with amended law on tax administration
  Guiding about predetermination of codes, values and time limit of tax payment in accordance with provisions of the amended law on tax administration
Official Dispatch No.3397/TCHQ-GSQL in accordance with amended law on tax administration
  Reference guiding point 2 section I of Official Dispatch No.8356/BTC-TCHQ
Law No.32/2013 to amend the law on enterprise income tax
  Law amended to the law on enterprise income tax
Decree No.67/2013 with some points on investment in manufacture of tobacco and processing tobacco for export
  This Decree elaborates some articles and measures for implementation the law on tobacco harm prevention applicable to tobacco trading, in particular investment in manufacture of tobacco, processing tobacco ingredients, transfer of industrial property rights, transfer of the right to use subjects of industrial property related to tobacco manufacture and manufacture and processing of tobacco for export
Circular No.86/2013 of the Ministry of Finance
  Businesses eligible for application of the priority regime in the state management of customs (hereinafter abbreviated to prioritized businesses) may enjoy priorities provided in this Circular at all customs offices nationwide, even at the stage of carrying out procedures for customs clearance for goods and the stage of post-customs clearance examination.
Decree No.92/2013 details implemetation of Law on value added - tax and enterprise income tax
  This Decree details implementation of Clause 3 Article 1, Clause 2, Clause 3 Article 2 of the Law amending and supplementing a number of articles of the Law on value- added tax dated June 19, 2013 and point 2 Clause 6, point 2b Clause 7 Article 1 of Law amending and supplementing a number of articles of Law on enterprise income tax dated June 19, 2013.
Directive No.17/CT-TTg on import of technologies, machinery and equipments
  .... The import of technologies, machinery and equipment must ensure the conformity with content of requirements stated in the national Strategy on goods export and import, national Strategy on science and technology development, planning on economic-social development of localities, regions in each period, planning on sector development ...
Decree No.86/2013 on business in prize-winning electronic games for foreigners
  This Decree provides for business in, business operation management and handling of administrative violations in business operation of prize-winning electronic games for foreigners on territory of the Socialist Republic of Vietnam.
Decision No.50/2013 of the Prime Minister on prescribing retrieval and disposal of discarded products
  This Decision prescribes liabilities, rights and benefits, retrieval and disposal of discarded products on Vietnam’s territory, applies to producers, importers, consumers and organizations and individuals relating to retrieval and disposal of discarded products on Vietnam’s territory, including list of the discarded products, time for retrieval and disposal.
Circular No.35/2013/TT-BNNPTNT regarding management of farming swifts
  This Circular provides temporarily for management of farming swifts ensuring veterinary hygiene and food safety, applied for all domestic organizations and individuals, foreign organizations and individuals farming swifts in Vietnam.
Decree No.72/2013 on management, provision and use of internet services and online information
  This Decree is applicable to Vietnamese and foreign organizations and individuals engaged in or related to the management, provision, use of Internet services, online information, and online games, and assurance of information security.
Circular No.15/2013 of the Ministry of Industry and Trade
  This Circular is applicable to state management authorities and enterprises engaged in coal export within Vietnam’s territory.
Decree No.102/2013/ND-CP on the issuance of work permits to foreign citizens
  This Decree elaborates some Articles of the Labor Code on the issuance of work permits to foreign citizens that work in Vietnam, the expulsion of foreign citizens that work in Vietnam without work permits.
Circular No.196/2012 regulating electronic customs procedures
  The circular regulates electronic customs procedure for the commercial import, exports, i.e goods exported and imported under contract of purchase and sale of goods or in an outsourcing contracts or by the form to import raw materials for production etc.
  Circular No.2341/QD-BTC on promulgating roadmap of carrying out use of public digital signatures in e-customs procedures
Circular No.135/2013/TT-BTC
  This Circular takes effect on November 11th, 2013, applied to some specified microfinance organizations. From January 01, 2016, the EIT rate applied to some microfinance organizations shall be turned into rate of 17% from 20%.
Decree No.95/2013 of the Government on labour, social insurance, and penalties for administrative violations against regulations on overseas manpower supply
  This Decree deals with the violations, penalties, fines, remedial measures, the powers to impose penalties, the procedure for imposing penalties against regulations on labor, social insurance, and overseas manpower supply; applied for employers, workers and organizations and individuals that commit violations specified in this Decree.
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