There will be a set of criteria for evaluating smart cities.

Voters in Lang Son province requested competent authorities to develop a set of criteria to evaluate urban areas as smart cities, and to have incentive mechanisms for urban areas developing according to the smart city model. Voters also requested to develop and promulgate a set of criteria to evaluate the results of implementing climate change response goals of provinces and cities.

read more »

How is taxable income from housing rental for employees calculated?

Answering questions about taxable income from house rent for employees.

read more »

Do sports businesses need a license?

Ms. Huynh Thi Ngoc Lan (Kien Giang) asked, do sports services for tourists staying at hotels, including swimming pools, gyms, etc., need to carry out procedures to request a Certificate of eligibility to conduct sports activities?

read more »

Instructions for registering a business online

Mr. Le Viet Khuong (Hanoi) wants to register a business household, however, he does not have information on the online registration website or instructions on displaying online business household registration. Mr. Khuong requests the competent authority to provide instructions.

read more »

Basis for calculating reduction in motor vehicle insurance premiums

Mr. Ngo Bac Q. asked, in case of reducing insurance premiums due to direct sales, if the reduced premium does not exceed the commission rate that the agent is entitled to according to Article 51 of Circular 67/2023/TT-BTC, can the reduction exceed the prescribed net premium? According to Mr. Ngo Bac Q.'s reference, Point d Clause 1 Article 25 Circular No. 67/2023/TT-BTC dated November 2, 2023 of the Minister of Finance guiding a number of articles of the Law on Insurance Business, Decree No. 46/2023/ND-CP dated July 1, 2023 of the Government detailing the implementation of a number of articles of the Law on Insurance Business stipulates:

read more »

Can enterprise A deduct input VAT on the input invoice for the construction of that house?

Answering questions about the input invoice for the construction of a house by enterprise A.

read more »

When do I need to apply for a Certificate of Leave to Receive Social Insurance?

Ms. Nguyen Thao (Hanoi) asked, on the hospital discharge paper, there is a note that the employee is entitled to 10 days off work, so, do I need to request an additional Certificate of leave to receive social insurance to enjoy those 10 days?

read more »

Is the personal income tax code used to declare and pay taxes on income from property rental?

Answering questions about tax declaration and payment for income from property rental - business households.

read more »

Does the consulting fee include professional liability insurance?

Ms. Nguyen Thi Giang (Hanoi) asked, for consulting contracts for surveying, preparing feasibility study reports or economic-technical reports of construction works of level II or higher, is the contractor required to purchase professional liability insurance?

read more »

Can Repair Projects Under 500 Million VND Hire Consultants?

Mr. Vuong Tho (Kon Tum) works at an administrative unit under the district-level People's Committee. His unit repairs construction works with a total budget of less than 500 million VND and over 100 million VND.

read more »