NGHỊ ĐỊNH 123/2020/NĐ-CP VÀ THÔNG TƯ 78/2021/TT-BTC(11/04/2021)
Ngày 19/10/2020, Chính phủ đã ban hành Nghị định 123/2020/NĐ-CP (“Nghị Định 123”) quy định về hóa đơn, chứng từ. Sau đó, Bộ Tài chính đã ban hành Thông tư 78/2021/TT-BTC ngày 17/09/2021 (“Thông Tư 78”), hướng dẫn thực hiện một số điều của Luật Quản lý thuế ngày 13/6/2019 và Nghị Định 123. Detail
Decree No. 123/2020/ND-CP 123/2020/ND-CP and Circular No. 78/2021/TT-BTC(11/01/2021)
On October 19, 2020, the Government issued Decree No. 123/2020/ND-CP 123/2020/ND-CP (“Decree No. 123”) regulating invoices and relevant documents. After that, the Ministry of Finance issued Circular No. 78/2021/TT-BTC dated September 17, 2021 (“Circular No. 78”), guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 and Decree No. 123.
DECISION NO. 27/2021/QD-TTG ON LAND RENT REDUCTION IN 2021(10/12/2021)
The Prime Minister of Vietnam issued Decision No. 27/2021/QD-TTg on land rent reduction in 2021 for those affected by the Covid-19 pandemic, which takes immediate effect as from its signing date, 25 September 2021 (“Decision No. 27/2021”).
FORCE MAJEURE EVENTS AFTER NEARLY 02 YEARS OF COVID-19(08/07/2021)
The COVID-19 pandemic has severely affected life and business on a global scale. Since its first days, COVID-19 has been claimed to be a “force majeure event”, one of the grounds for exempting contractual liabilities arising from disrupted business activities. However, as the pandemic has become so familiar and arguably a part of life in the near future, it is no longer rational to claim that COVID-19 itself is a force majeure event. In this article, we present the view that a contract breaching party can now only rely on force majeure event clauses to be exempted from liabilities if it can prove that such breach (i) is caused by a certain after-effect of the pandemic (ii) that is external, unpredictable, and irresistible. Detail
Legal News Update - November 2016(12/05/2016)
BROSS & Partners would like to introduce a number of regulation highlights issued in November 2016 for your reference.
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