Quynh Pham

Wind Power – Summary of Prime Minister Decision No. 37/2011/QD-TTg

On 29 June 2011, the Prime Minister issued Decision No. 37/2011/QD-TTg providing the development support mechanism for wind power projects in Vietnam (“Decision No. 37”). Decision No. 37 will come into effect as of 20 August…more
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PPP Projects in Vietnam

In May 2011, Baker & McKenzie held a Project Finance seminar in Ho Chi Minh City, specifically focusing on the PPP regulations and the state of investment in infrastructure in Vietnam. The Ministry of Planning and Investment…more
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Non-Agricultural Land Use Tax to be Applied as of 2012

Following the new Law on Non-Agricultural Land Use Tax (“Law on NALUT”) which will take effect from 1 January 2012, the Government issued Decree No. 53/2011/ND-CP (“Decree No. 53”) on 1 July 2011 to…more
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New Circular Regarding the Issuance of Certificates on Land Use Rights

On May 20, 2011, the Ministry of Natural Resources and Environment (“MONRE”) promulgated Circular 16/2011/TT-BTNMT amending and supplementing certain regulations on administrative procedures relating to land…more
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Vietnam’s New List of Prioritized Programs and Projects for Government Guarantee

Decision No. 44/2011/QD-TTg provides a list of prioritized programs and projects for consideration for the provision of Government Guarantee. It gives priority to programs and projects in, among others, energy and mining,…more
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State owns controlling shares of 5 facilitiesbased

Article 17.1 of the Telecommunications Law dated 23 November 2009, effective from 1 July 2010, specifies that the State will hold controlling shares in facilities-based telecommunications enterprises which are particularly…more
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New Rules to Improve the Equitization Process

Decree No. 59 sets out new rules on equitization in Vietnam in an attempt to overcome previous problems with the process. The most important change in this regard is the ability to de-link the pricing for a strategic investor…more
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New Decree on Insurance Business Tightens Cross-border Access

Following the amendments to the Law on Insurance Business in late 2010 to implement Vietnam’s WTO Commitments, the Government has now issued the long-awaited guidelines to further guide this implementation. Although the…more
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Vietnam’s New Legal Restrictions on Offshore Credit Institutions when Granting Syndicated Credit Facilities in Vietnam

Effective from 15 December 2011, offshore credit institutions which grant syndicated credit facilities in Vietnam are not permitted to act as syndicated lead lender (facility agent) or payment coordinating member (paying agent)…more
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0% VAT FOR “ON-THE-SPOT EXPORT”

From 2009, 0% VAT has applied in the case when a toll manufacturer delivers products to a local third party at the foreign principal’s instruction instead of exporting/returning processed products to a foreign principal…more
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Professional Liability Insurance for Medical Establishments

Decree No. 1021 effectively makes the purchase of liability insurance in medical examination and treatment compulsory for medical examination and treatment establishments in Vietnam…more
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Consumer Protection: New Requirements for Standard-Form Contracts

Following the entry into effect of the Law on Consumer Protection last summer, the first implementing guidelines are now being formulated. These guidelines introduce new requirements on standard-form contracts and general terms…more
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Significant changes to Value Added Tax and Enterprise Income Tax

On 27 December 2012, the Government issued Decree No. 121/2011/ND-CP (“Decree No. 121”) and Decree No. 122/2011/ND-CP (“Decree No. 122”) to amend its regulations on value added tax (“VAT”) and…more
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New Chemicals Regulations Impose Additional Requirements for Production and Trading of Hazardous Substances

On 28 June 2010, the Ministry of Industry and Commerce (“MOIT”) issued Circular No. 28/2010/TT-BTC providing guidelines to the Chemicals Law and Decree No. 108/2008/ND-CP dated 7 October 2008 (“Circular No…more
| Commercial Law & Contracts, Health, Toxic Torts

Amendments to Enterprise Income Tax Regulations

The Ministry of Finance issued Circular No. 18/2011/TT-BTC on 10 February 2011 to amend Circular No. 130/2008/TT-BTC regarding enterprise income tax. The Circular clarifies some deductibility rules and loss carry forward…more
| Business Organizations, Taxation
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