In this issue:
Labor Code No. 45/2019/QH14 dated 06 December 2019
Remarkable amendments in the new Labor Code:
- Defining a labor contract based on the content of the agreement rather than its name, in order to reduce the circumvention of Insurance Law;
- Increasing: the number of day-off for National Day, the probationary period, the retirement age.
The Code shall take effect from 01 January 2021.
Foreign Contractor Tax on imported machines associated with control softwares
According to Official Letter No. 90747/CT-TTHT; Imported machines associated with control software shall be subjected to FCT, calculated on:
- The software value (Income earned from copyright);
- Software services including installation, exploitation, use, upgrading, warranty and maintenance (Income earned from providing services).
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