20-06-2014 The Law on Excise Tax provides for taxable and non-taxable objects, and payers, bases, refund, deduction and reduction of excise tax. CONTENT Chapter 1: General Provisions Chapter 2: Tax bases Chapter 3: Tax refund, deduction and reduction Chapter 4: Implementation provisions Tax rate for alcohol and beer products had some changes from January 1, 2013. Source: Ministry of Finance 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 any use of this document or its contents.

Unemployment rate (overall)   Unemployment rate of working-age labor = 2.30%, of which it was 3.18% for the urban area; 1.86% for the rural area.   Unemployment (youth)   Unemployment rate of the youth aged 15-24= 7.34%, of which it was 11.30% for the urban area; 5.74% for the rural area.   Employment rate   Underemployment rate of working-age labor = 1.64%, lower than the rate of 1.89% in 2015 and 2.40% in 2014, of which it was 0.73% for the urban area; 2.10% for the rural area. The rate of laborers with informal jobs outside of the agricultural, forestry and fishery households= 55.9%, of which 47.0% was in the

    GRDP in Hanoi 2016   Estimated Gross Regional Domestic Product(GRDP) in Hanoi increased 8.2% from 2016. In 2016, Hanoi investment fund reached 277,950 billions VND (up 10% from 2015), of which government fund increase 15%, FDI fund increase 2.4%, export value in December 2016 reached 928 million USD (up 3% from last month).   Export and Import Value in Hanoi    Generally, in 2016 export value reached 10,613 million USD, in which regional export value reached 8,143 million USD. Import value reach 24.833 million USD, in which regional import value reached 10,844 million USD    

Revenue   Total government revenues = 943.3 trillion dongs (93% of annual estimate), of which domestic revenues=744.9 trillion dongs (94.9% of annual estimate); collecting from crude oil= 37.7 trillion dongs (69.2%); from export-import balance = 156.2 trillion dongs (90.8%).   Expenditure   Total government expenditures= 1135.5 trillion dongs (89.2% of annual estimate), of which, spending for development investment= 190.5 trillion dongs (74.7% of annual estimate); spending for economic and social development, national defense and security, state management=786 trillion dongs (95.4%); repayment of debts and provision of aids=150.3 trillion dongs (96.9%).   Source: General Statistics Office

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18-08-2014 Act on customs 2014, issued by The Socialist Republic of Vietnam prescribes the State management over customs with regard to exported, imported or transited goods, transport means on exit, entry and in transit, of foreign and domestic organizations and individuals; and the organization and operation of the customs service. This Law shall apply to: Organizations and individuals that export, import or transit goods, and/or have transport means on exit, entry, and in transit; customs offices and customs officers; other State bodies involved in coordinating the State management over customs. This law is validated from January 1st, 2015 Content CHAPTER 1: General provisions CHAPTER 2: Task and organization of the

08-06-2014 Circular 111/2013/TT-BTC prescribes the implementation of the law on personal income tax, the law on the amendments to the law on personal income tax, and the governmental decree No 65/2013/ND-CP elaborating a number of articles of the law on personal income tax and the law on the amendments to the law on personal income tax. Content CHAPTER 1: General provisions CHAPTER 2: Basis for calculating tax incurred by residents CHAPTER 3: Basis for calculating tax incurred by non-residents CHAPTER 4: Tax registration, tax deduction, tax declaration, tax settlement, tax refund CHAPTER 5: Implementation Source: Ministry of Finance The information and statements contained herein, including any expression of opinion, are

Banking Service Report 2016 Research Description: We conducted survey by using our consumer panel (Bean Survey) to find out Vietnamese consumers behaviour of banking service Topic Customer behavior of retail banking in Vietnam Objective Understand Vietnamese customer behavior in bank usage, customer’s future intention and effective approach to potential customers Sample – 1,323 respondents – People who have done any activities that related to banking service Research methodology Online survey Timeline Dec 28th, 2015 to Jan 25th, 2016 Questionnaires 18 questions, in which: – 10 main questions related to the topic to understand about: – Bank using behavior – Customer satisfaction & future intention – Approach to customers – 8

12-08-2014 Vietnamese government has issued list of projects that call for FDI till 2020. The list consists of 127 projects focusing mainly on infrastructure. The Decision takes effect from April 29, 2014. The list includes: 1. Infrastructure 1.1  Traffic infrastructure –      Road –      Railway –      Airport –      Sea port 1.2  Energy infrastructure 1.3  Urban infrastructure –      Urban traffic –      Urban water supply –      Urban solid waste treatment 1.4  Industrial system development 2. Social infrastructure system 2.1  Education and Training –      International standard university –      Special vocation and training centres 2.2  Health care infrastructure system –      High quality specialised hospitals –      International standard general hospitals –      Pharmaceutical and health care equipment

Fintech industry in Vietnam - 11.3billion USD Market in 2020