Legal Newsletter January 2022

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Legal Newsletter January 2022

    A.   NEW TEXT

    1.    Decree 104/2021/ND-CP on extending the deadline for paying excise tax on domestically manufactured or assembled automobiles.

    2.    Decree 108/2021/ND-CP of the Government promulgating adjustment of pension, social insurance allowance and monthly allowance.

    3.    Circular 18/2021/TT-BLDTBXH stipulating working time and rest time for employees doing seasonal production jobs and processing jobs according to orders.

    B. DISCLAIMER INSTRUCTIONS

    1.    Official Letter 48921/CTHN-TTHT 2021 on personal income tax policy for the payment of expenses for making temporary residence cards and visas for employees issued by Hanoi Tax Department.

    2.    Official Letter 54821/CTHN-TTHT 2021 guiding the time of invoice issuance issued by Hanoi Tax Department.

    3.    Official Letter 48923/CTHN-TTHT issued by Hanoi Tax Department on tax policy according to Decree 92/2021/ND-CP.

    4.    Official Letter No. 4291/BHXH-QLT on submission of documents, deductions for payment of social insurance and health insurance, granting the use value of health insurance cards in 2022.

    C.   MORE NEED TO KNOW

    1.    Regulations on salary for controllers of 100% State owned one-member limited liability companies.

    2.    Amend the import and export tax schedule, promptly remove difficulties for enterprises.

    3.    Notice No. 16172/TB-CTTPHCM on the conversion and application of e-invoices according to Decree No. 123/2020/ND-CP, Circular No. 78/2021/TT-BTC.

    4.    Notice 4447/TB-BHXH in 2021 on social insurance premium rates for foreigners and voluntary social insurance from January 1, 2022 issued by Ho Chi Minh City Social Insurance.

    5.    Circular 21/2021/TT-BCT of the Ministry of Industry and Trade promulgating regulations at border gates for importing passenger cars with under 16 seats.

     
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