The liquidation of a Vietnamese legal entity is a lengthy and complicated process in which the final tax audit involves a lot of effort from the dissolving entity. This article is to provide a list of key and common issues, which are frequently challenged by the tax authorities during a tax audit upon dissolution for the enterprises’ perception and compliance in order to mitigate the risks of additional tax liabilities, penalties, and interest on late tax payment. There is a lot to consider when liquidating a company, with tax issues a major issue General procedures of liquidating a company The voluntary dissolution procedures of a company include the following steps with relevant parties and regulatory authorities: Resolution on dissolution to be passed by investors, disclosed to relevant stakeholders and announced publicly in the newspaper; Terminating contracts (with customers, suppliers, landlord, etc.) and liquidating assets; Settling liabilities in accordance … [Read more...] about Liquidation of a Vietnamese entity—critical tax exposures
Double taxation occurs in which of the following entities
“Tonight, I call upon all of us to set aside our differences, to seek out common ground, and to summon the unity we need to deliver for the people we were elected to serve,” Trump said in his first State of the Union address, delivered in the chamber of the House of Representatives on January 30 (local time). Trump said he was “extending an open hand” for an immigration deal and that he would provide Dreamers - people brought illegally to the country as children - a pathway to citizenship over ten to 12 years in exchange for funding for a border wall with Mexico and restrictions on legal immigration. Trump took credit for US economic gains including a soaring stock market and a low jobless rate. He boasted about the economic growth he believes will result from tax cuts Republicans pushed through Congress late last year. Trump said he would like a compromise over a plan to rebuild aging roads, bridges and other infrastructure. He said he wanted legislation to … [Read more...] about Trump urges bipartisan cooperation in State of the Union address
If one was to take a poll on the hottest fashion trends during Tet, the ao dai would most likely win. Tet, or Lunar New Year, is the biggest holiday season in Vietnam, and a time when the country enjoys long days off to observe its arrival. Celebrations often start about two weeks prior to the event, with shops flamboyantly decorated with red ornaments, and bright yellow apricot blossoms and peach flowers, the symbols of Tet in southern and northern Vietnam respectively. A Vietnamese woman dressed in a modern style of ao dai. Photo: Tuoi Tre Vietnamese women’s habit of wearing the ao dai on this festive occasion can be attributed to it being hassle-free to put on, as well as its ability to deliver instant charm to the wearer. Typically made from silk or brocade, the ao dai boasts a tasteful and time-honored design that elegantly highlights the graceful curves of a woman’s body. While younger wearers can opt for more brightly colored and … [Read more...] about ‘Ao dai’ – ageless beauty of the traditional Vietnamese dress
(Cinet)- Implementing the key plan in 2008 of the steering committee of the movement of the entire people to unite to build up cultural life of Lang Son province, recently, the construction Department of cultural lifestyle and family – the Department of Culture, Sports and Tourism of Lang Son province already implemented the printing work of 03 important documents to help implement the movement to archive results. 03 documents including: the golden book of cultural family (2.317 books); documents instructing and steering the movement (1.009 books); the standard to build up the agencies, units having cultural lifestyles (2.100 papers). As schedule, to the end of 12/2008, the above documents will be discovered as per request, regulations of the steering committee of districts, cities, communes, wards, towns, units; as for the book “ the golden book of cultural family”, each hamlet, the street was received one book to held the statistics, praise, and make annual … [Read more...] about Lang Son: Providing documents to serve the movement of the entire people to unite to build up cultural life
Nearly three centuries after his death, a king of the Le Dynasty prepares to return home for reburial.The mortal remains of King Le Du Tong (1679-1731) of the Le Dynasty at the National History Museum in Hanoi. Under a proposal being considered, the body, found by a farmer in 1958 in Thanh Hoa Province, will be reburied in the king’s hometown next month.Descendants of Le’s family are speeding up preparations to move the mortal remains of King Le Du Tong (1679-1731) from the National History Museum in Hanoi to his hometown in the central province of Thanh Hoa.A representative of the Council of Vietnam’s Le Family told Thanh Nien that descendants of the Le family and provincial authorities plan to start building a tomb in Xuan Quang Commune on the “double ninth” date (September 9) of the lunar calendar which falls on October 26 this year.A ceremony will be held on the lunar calendar’s double tenth date (October 10) which falls on December 26. The … [Read more...] about A king of the Le Dynasty to return home for reburial.
(Cinet) – Recently, the Hai Phong department of Culture, Sports and Tourism has had the Document No. 29/TTr-SVHTTDL to submit the People’s Council – Hai Phong People’s Committee, to point out the plan to hold the week of culture, sport and tourism of Hai Phong the second and propose some contents to prepare for the national tourist year of the red river delta – Hai Phong 2013. week of culture, sports and tourism of Hai Phong the second 2011 to enhance tourism promotion on the spot, through that enhancing to introduce, advertise strength in culture, sports and tourism which are typical of the city, encouraging travel agents , services to build up products, services to be more unique and qualified to serve local and foreign visitors; at the same time continuing to support and participation of local communities and economic components into activities of culture, sports and tourism in the city. The plan of holding the week of culture, sport and … [Read more...] about Hai Phong: Making plans to hold the week of culture, sports and tourism in 2011 of the national tourist year of the Red river delta – Hai phong 2013
Editor’s note:Cao Huy Tuong is a Vietnamese research assistant at the University of Adelaide. He sent this piece to Tuoi Tre News after three scientists won the 2017 Nobel Prize in Physics for their decisive contributions to the LIGO detector and the observation of gravitational waves. About 1.4 billion years ago, two lonely massive black holes collided, spiraled and … [Read more...] about 2017 Nobel Prize in Physics: Vietnamese researcher on the symphony of the universe Info Alert Alert Chia sẻ bài viết qua e-mail
What will you be like in your 80s? Living independently, robust in body and mind, with a wide social circle?Manage that and you will be a superager. It is a worthy aspiration, but the reality is rather different for most of us.Although we are living longer, more of those extra years are being spent in ill health, often with multiple chronic conditions.Of the 65 million people in the UK, 8.45 million are projected to live to 100, according to analysis from the Office for National Statistics.That's around one in eight of the population and a timely reminder that many of us will spend a third of our lives in old age.Ageing is a global issue - the number of people aged 65 and older is projected to almost triple to 1.5 billion by 2050.California is one of the key centres for ageing research - and it's where I met both scientists and superagers.Let's start with Irene Obera.She's 84 and the fastest woman on earth for her age. Irene has been breaking world records in Masters athletics for four … [Read more...] about What are the secrets of the superagers?
What Expects Of The Year Of The CatBy Vu Khoan (*)The Year of the Tiger 2010 is leaving us with both joy and hardships. The Year of the Cat 2011 is coming with many expectations and worries. On the threshold of the New Year, we should cast a glance at what lies ahead of us—both opportunities and challenges.The bright spot of such a struggling year was that the national economy registered growth in many aspects while the current account and international payment deficits—including the trade gap—dwindled to a certain extent. After almost three decades of renovation, Vietnam’s stature on the international arena has continued to go forward, supported by a successful ASEAN chairmanship last year. This success will further consolidate Vietnam’s position in the coming years.On the other hand, the challenges arising in the Year of the Tiger 2010 and the years before will march on with us in the Year of the Cat 2011. How to harness inflation, particularly on the … [Read more...] about What Expects Of The Year Of The Cat
In praise of the extraordinary Stephane Tran NgocBradley Winterton On Wednesday I attended one of the finest concerts I have ever been to in thirty years of concert-going. It was in some ways a strange event because it got better and better as it progressed. Its main feature was that the soloist was an artist of outstanding talent, the Paris-born violinist Stephane Tran Ngoc. His playing had all the virtues, plus more besides. He was quietly sensitive, and no bravura showman. Yet at other times he was the epitome of dazzling technical brilliance, leading me not infrequently to gasp in amazement. He also had a concentration and imaginative sympathy that illuminated a work that might have been thought to be beyond illumination, displayed in a most extraordinary way in the item that occupied the second half of the evening in the Opera House in downtown HCMC. This item was Peteris Vasks’s Concerto for violin and string orchestra “Distant Light”. This might at first sight … [Read more...] about In praise of the extraordinary Stephane Tran Ngoc