06-08-2014 Decree 218/2013/ND-CP regulates in detail and guides the implementation of a number of articles of the Law on corporate income tax and the Law on amending and supplementing a number of articles of the Law on corporate income tax including: taxpayer, taxable income, Exempt income, determination of taxable income, loss and loss carrying; revenues, deducted or undeducted expenses when determining the taxable income, tax rate, method of tax calculation, tax incentives and conditions for application of tax incentives. Content: CHAPTER 1: General provisions CHAPTER 2: Grounds and method of tax calculation CHAPTER 3: Income from transfer of real estate CHAPTER 4: Incentive corporate income tax CHAPTER 5: Implementation provisions Source:

06-06-2014 Vietnam export value to Japan increased continously from 2009-2013 with CAGR of 21.4%. Import value from Japan increased in three years 2009-2011, however, since 2012, the figure stucked at 11.6 billion USD. Before 2011, the trade balance Vietnam-Japan was deficit but since 2011 the positive numbers has appeared. In 2013, trade balance reached +2. In that year, the major imported goods from Japan were machines, equipment, tools and spares (25.5%). On the other hand, textiles and crude oil accounted for the most in export value.   Source: Vietnam customs The information and statements contained herein, including any expression of opinion, are based upon sources believed to be reliable but

Vietnam hospitality market and foreign investors (Nov 2013)

Vietnam coal industry, demand is going to surpass supply (May 2013)

13-08-2014  From 2002 to 2012, Vietnam gained sport medals each year of all types (gold, silver and bronze) and three scales (South East Asia, Asia and the world). In general, although there were some decreases in 2006 and 2008, the number of medals increased throughout the years. The majority of sport medals that Vietnam achieved came from South East Asia competitions. In 2012, Vietnam achieved 322 gold medals, 277 silver ones and 237 bronze ones. Among the number of gold medals, more than half of them were from South East Asia competitions; 36% came from Asia competitions; and the rest came from international sport competitions (28 medals).   Source: General

18-08-2013 This Law regulates investment activities for business purposes; the rights and obligations of investors; the guarantee of lawful rights and interests of investors; encouragement of investment and investment incentives; State administration of investment activities in Vietnam and offshore investment from Vietnam Content CHAPTER 1: General provisions CHAPTER 2: Investment guarantees CHAPTER 3: Rights and obligations of investors CHAPTER 4: Forms of Investments CHAPTER 5: Investment sectors and geographical areas, investment incentives and support Section 1: Investment sectors and geographical areas Section 2: Investment incentives Section 3: Investment support CHAPTER 6: Direct Investment activities Section 1: Investment procedures Section 2: Commencement of implementation of investment projects CHAPTER 7: Business investments

13-06-2014 According to data from General Statistics Office, from 2005 to 2012, the whole country’s aquacultural land rose from 952.6 thousand ha to1038.9 thousand ha (increase 9.06%). Mekong River delta stands the first place with 727.2 thousand ha, accounts for 70% of the whole country. Ca Mau province, Kien Giang province and Bac Lieu province are 3 top largest aquacultural land of Vietnam.   Source: General Statistics Office The information and statements contained herein, including any expression of opinion, are based upon sources believed to be reliable but their accuracy, completeness or correctness is not guaranteed. B&Company Vietnam accepts no liabilities whatsoever for any direct or consequential loss arising from

13-06-2014 From 2008 to 2012, it can be seen that there was a surge in mobile phone. Number of 2G mobile phone subscribers in 2012 was nearly 116 million people, about 1.5 times as many as that in 2009. Similarly, 3G mobile phone rose from 7 million subscribers to more than 15 million subscribers, 2.2 times although it was not until 2009 that 3G mobile phone came to exist. In contrast with mobile phone, fewer and fewer subscribe fixed-line telephone day by day. 2009 was the peak year of fixed-line telephone when there were nearly 17.5 million subscribers. However, it then experienced such drastic decrease to 9.5 million subscribers in

05-06-2014 In 2012, Vietnam had 8,547 markets. Most of them are Class 3 markets (capacity of fewer than 200 stalls). Although accounting for the least part in number, Class 1 markets (capacity of more than 400 stalls) increased gradually in quantity from 2008 to 2012. In Vietnam, North Central and Central coastal areas took up the most markets in Vietnam (28.8%). Located in this area, Thanh Hoa came first in number of markets with 455 ones in 2012 (grew by 12% in comparision with 2011).   Source: General statistic office The information and statements contained herein, including any expression of opinion, are based upon sources believed to be reliable but

23-10-2013 In 2012, retaill sales of goods and services increased 16% higher than 2011. FDI sectoand private sector with growth of 34% and 20.8% respectively stood out from the others. However, there was a slight decrease  (1.2%) in state-owned economy sector. On the other hands, in regards of types of economic activity, all industries grew positively in which tourism throve the most with growth of 28.1%. Despite having less growth (15.2%), commerce still took the largest proportion with 77.1% of total value.   Source: Vietnam custom The information and statements contained herein, including any expression of opinion, are based upon sources believed to be reliable but their accuracy, completeness or correctness