How are taxes allocated and settled for branches located in different provinces?

Thu, 31 Aug 2023 15:42:37

Mrs. Mai Thi Loan's company has its headquarters in Hanoi City, with a branch in Thanh Hoa province. The main activities of the branch include manufacturing and completing textile products, renting workshops, offices, warehouses, etc.

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The basis for the determination of the tax-reduced service

Thu, 31 Aug 2023 15:42:39

Mr. Phan Dinh Thang's company is an electronic commerce enterprise and a distributor of goods and services subject to value-added tax from the issuing authority. In 2022, the online payment company received input invoices for goods and services in the form of game cards, which were subject to an 8% tax rate with industry code 9329.

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Is a notarized power of attorney required?

Thu, 31 Aug 2023 15:42:31

Ms. Tran Thi H. (Ho Chi Minh City) recently authorized a representative to the one-stop section of District 7 to receive the results of changes in the registered content of her business household. However, the responsible officer there requested that the business owner either come in person to receive the results or provide a notarized/certified power of attorney.

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Is an operational construction capability certificate required for organizations?

Thu, 31 Aug 2023 15:42:33

Recently, Mr. Dinh Tan T. (Da Nang) underwent procedures to apply for a Class II operational construction capability certificate in the field of design and design review for power line and transformer station construction.

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Do licenses for water resource exploitation require an environmental impact assessment?

Thu, 31 Aug 2023 15:42:35

Mr. Ban Van Nam's company (Bac Kan) has several projects that involve water exploitation for rural domestic water supply. These projects were decided for investment and had their economic and technical reports approved from 2020-2021 (before the effective date of the 2020 Environmental Protection Law), and they were not subject to the requirement of conducting an environmental impact assessment report as per the 2014 Law.

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What documents are needed to open an account for foreign investors?

Thu, 31 Aug 2023 15:42:41

Ms. Nguyen Thanh Thuy (Ho Chi Minh City) works for a foreign company. The company plans to invest in Vietnam and wants to open a payment account in Vietnam to prepare for the investment.

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Can a project undergo appraisal fees from two entities?

Thu, 31 Aug 2023 15:42:43

Mr. Nguyen Dinh Hoang inquired whether, in the case of a project that requires appraisal from both a specialized construction agency (Department of Construction) and an expert body of the investment decision maker (functional department of the district's People's Committee), the appraisal fee could be charged twice for these two units.

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Identifying Projects in the Component Manufacturing Category

Thu, 31 Aug 2023 15:42:45

Mrs. Duong Quynh Anh's company (Vinh Phuc) specializes in inspecting, assembling, and welding headphone components. Ms. Quynh Anh inquired whether the inspection project falls within the category of component manufacturing, electrical, and electronic equipment production, and whether it is listed among the types of activities that could pose environmental pollution risks.

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How is changing the currency unit in accounting regulated?

Thu, 31 Aug 2023 15:42:46

The change from one accounting currency unit to another accounting currency unit can only be carried out at the beginning of a new accounting year.

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What documents are required for applying for a construction competency certificate?

Thu, 31 Aug 2023 15:42:48

Ms. Le Thi My T. (Quang Nam) submitted an application for the first-time issuance of a Grade III construction competency certificate at the Department of Construction, along with all the required documents as stipulated.

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