カテゴリー: 法律文書

外国契約者税の支払い方法に関する選択に関して

外国契約者税の支払い方法に関する選択に関して

外国契約者税の支払い方法に関する文書番号2575 / TCT-CS号
上述のCircular No. 156/2013 / TT-BTCの第20条、第5条第5項において、外国請負業者が異なる契約者契約のVATとCITの不一致を支払うことを避けるために、外国の請負業者は登録された納税方法に従って税金を引き続き支払う必要があります。

その場合、新しい納税方法を登録することを選択することができます（原契約では、元請負業者の契約を終了していない場合新しい契約者は、外国契約者は、均一契約を確保するために古い契約に登録されている方法の下で新しい契約に引き続き税金を支払わなければならない）。
Starting a law firm: The legally-binding requirement concerning at least 02 years’ experience in practicing law is waived

Starting a law firm: The legally-binding requirement concerning at least 02 years’ experience in practicing law is waived

Starting a law firm: The legally-binding requirement concerning at least 02 years’ experience in practicing law is waived

On June 8, 2018, the Ministry of Justice issued the Decision No. 1319/QD-BTP on approval of the plan for streamlining of business requirements that fall under its jurisdiction.

Subject to this Decision, when establishing a justice sector entity, certain requirements mentioned below have been abolished:

– In case of establishment of a law-practicing entity

The requirement concerning at least 02 successive years’ experience in practicing law under an employment contract with a law-practicing entity, or in individually practicing law under an employment contract with another entity or organization as stipulated in the Law on Lawyers, has been eliminated.

– In case of establishment of a foreign law-practicing entity

In order to be eligible for becoming the Head of a law branch or the Director of a law company, he/she is not legally bound to gain 02 successive years’ experience in practicing as a lawyer.

– In case of establishment of a private notary public office

The legally-binding requirement prescribing that a private notary public office must be established in accordance with the Law on Notary Public Services and the Law on Planning has been repealed.

For more details, please read the Decision No. 1319/QD-BTP that has entered into force since the signature date.