Legal newsletter May 2024

A. NEW DOCUMENTS

1. Decree 45/2024/ND-CP amending Decree 39/2019/ND-CP on the organization and operation of the Small and Medium Enterprise Development Fund.
2. Decree 48/2024/ND-CP amending Decree 130/2018/ND-CP providing guidelines on digital signatures and digital signature authentication services.
3. Decree 52/2024/ND-CP regulating non-cash payments.
4. Proposal to increase the regional minimum wage from July 1, 2024.

B. GUIDING DOCUMENTS

1. Official Letter 2346/CTCTH-TTHT from Can Tho City Tax Department on the application of promotion programs.
2. Official Letter 12683/CTBDU-TTHT from Binh Duong Province Tax Department on tax policy regarding capital contribution transfer.
3. Official Letter 2125/TCT-CS 2024 on value-added tax policy.

C. ADDITIONAL INFORMATION

1. Official Letter 1681/TCT-QLN 2024 on the implementation of debt freezing for taxpayers required to file for bankruptcy, issued by the General Department of Taxation.
2. Official Letter 11734/CTBDU-TTHT from Binh Duong Province Tax Department on onsite export activities.
3. Official Letter 1930/TCT-CS 2024 on land rental exemption during basic construction, issued by the General Department of Taxation.
4. Official Letter 26844/CTHN-TTHT from Hanoi City Tax Department on tax policies for household businesses.