Newsletter No. 02 of December 2013

Dear. our customers,

Unistars would like to send you Legal Newsletter No.36/2013

The newsletter is disclosed as follows:

1. VAT calculation methods of 2014
2. Non-declaration and non-deduction for the VAT amounts collected by tax authority
3. Determination of PIT taxable income and duties of Vietnamese entity for foreign experts working in Vietnam
4. More people shall be allowed to join Unemployment Insurance Program
5. No inclusion of deductible expense for the abolished import cargo out of contract’s rules
6. 2% of social Insurance contribution rate is added from 2014

• The information contained herein  is of a general nature and is not intended to address the circumstances of any particular individual or entity.
• Although we endeavor to provide accurate and timely information, there can be no guarantee that such  information is accurate as of the date  it is received or that it will continue to be accurate in the future.
• No one should  act upon such  information without appropriate professional advice after a thorough examination of the particular situation.

We hope to get the comments from you, through which we can provide better support and complete high-quality service in future.

Thanks and Best regards,