Archive for December 20th, 2005

No change in SCT on dancing clubs, massage, karaoke

20-Dec-2005 Intellasia | 19/Dec/2005 Vnexpress | 3:50 PM

The Ministry of Finance yesterday December 18 issued a decision to maintain the special consumption tax levied on the services of dancing clubs, massage, and karaoke at 30%, [...]
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Taxes on prize-based electronic games

20-Dec-2005 Intellasia | 19/Dec/2005 Dau Tu page 1 | 3:50 PM

According to the tax structure (value added tax, corporate income tax and special income tax) levied on prize-based electronic games that has been issued by the Ministry of [...]
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SCT on outsourcing goods

20-Dec-2005 Intellasia | 15/Dec/2005 General Department of Taxation | 3:50 PM

According to the General Department of Taxation, in case businesses do the outsourcing goods used materials that have already paid special consumption tax at the import [...]
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No CIT for increase of fixed assets at time of equitisation

20-Dec-2005 Intellasia | 15/Dec/2005 General Department of Taxation | 3:49 PM

The General Department of Taxation issued an official letter on December 12 stating that joint stock companies transformed from state-owned enterprises are written increasing [...]
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VAT on radio and television broadcasting programmes

20-Dec-2005 Intellasia | 15/Dec/2005 General Department of Taxation | 3:49 PM

Radio and television broadcasting programmes using state budget sources will not have to pay value added tax. However, according to an official letter on December 5, for [...]
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CIT on sale agent commissions with invoices

20-Dec-2005 Intellasia | 15/Dec/2005 General Department of Taxation | 3:49 PM

Business households that act as agents selling at the correct price and receiving commissions but do not fulfil accounting regimes will have to pay a corporate income tax [...]
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PIT on bonuses

20-Dec-2005 Intellasia | 15/Dec/2005 General Department of Taxation | 3:48 PM

The General Department of Taxation stated that bonuses involved in working achievements and Lunar New Year [Tet] bonuses and payments for official holidays that employees [...]
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One million dong excise taxes on subsidiaries

20-Dec-2005 Intellasia | 15/Dec/2005 General Department of Taxation | 3:48 PM

Households or businesses that do not obtain or obtain registered dealer certificates (RDC) but do not have registered capital have to pay one million dong of excise taxes per [...]
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PIT on part-time earnings from private sector

20-Dec-2005 Intellasia | 15/Dec/2005 General Department of Taxation | 3:47 PM

The General Department of Taxation stated that individuals belonging to state-owned enterprises are only exempted from personal income tax for part-time earnings from the [...]
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Contractor tax on overseas provider for Vietnamese businesses

20-Dec-2005 Intellasia | 15/Dec/2005 General Department of Taxation | 3:47 PM

Foreign sale agents that provide (goods) delivery services in abroad for businesses specialised in selling goods in Vietnam will have to pay corporate income tax for service [...]
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Registration fees exempted for assets of ODA projects

20-Dec-2005 Intellasia | 15/Dec/2005 General Department of Taxation | 3:46 PM

Under an official letter on December 8, businesses directly work out non-refundable official development assistant (ODA) projects. When making the registration of ownership [...]
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Registration fee for seven-seat or less vans

20-Dec-2005 Intellasia | 15/Dec/2005 General Department of Taxation | 3:46 PM

According to the General Department of Taxation, entities and individuals who trade passenger transportations will only have to pay a registration fee of 2% for seven seat or [...]
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Thai-backed rehab centre for drug addicts opens in Laos

20-Dec-2005 Intellasia | 19/Dec/2005 Bangkok Post | 8:58 AM

After a four-year wait, a Thai government-sponsored Drug Addicts Rehabilitation and Treatment Centre has finally been set up in the southern Lao province of Champassak to [...]
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Laos is Southeast Asia’s hidden gem

20-Dec-2005 Intellasia | 17/Dec/2005 Nepean This Week | 8:55 AM

Oh! What a delightful paradise of idleness! Marie Bassen, the French wife of a local doctor, wrote in her journal in 1909. Will Luang Prabang be, in our century of exact [...]
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Cambodia Needs $18 Million For Bird Flu Fight

20-Dec-2005 Intellasia | 19/Dec/2005 Planet Ark | 8:49 AM

Cambodia, a potential flashpoint for a feared human bird flu pandemic, will need $18 million over the next 6-18 months to boost its defences against the virus, the United [...]
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