Legal Document Updates in English (05/2012)

THE TOTAL GOVERNMENT BOND INVESTMENT CAPITAL
WILL NOT EXCEED VND 225,000 BILLION

Under the Resolution No. 12/2011/QH13 dated November 09, 2011 on the government bond capital plan for the period 2011-2015, the total government bond investment capital for the five-year period will not exceed VND 225,000 billion.

The National Assembly asked the Government to map out specific principles and criteria for reviewing some ongoing state-funded projects as stated in the Resolution No. 881/NQ-UBTVQH12 dated January 04, 2010 of the National Assembly Standing Committees, 40 projects passed by the National Assembly Standing Committees in 2011, and the program of solidification of schools and classrooms and the public service housing for teachers submitted to the National Assembly Standing Committees for consideration and making decision and not to supplement new projects using government bond capital in the next five years.

The National Assembly asked the Government to quickly make decisions on solutions to projects and works likely to convert into other forms of investment; not to continue to use the government bond investment capital in the period 2011 – 2015.

Besides, the National Assembly also asks not to move the target of the plan on the government bond capital approved by the National Assembly to the next year; mobilize the government bond capitals for projects, works based on the process of disbursing, and use the mobilized capital effectively.

EIGHT TASKS AND SOLUTIONS TO CARRY OUT
THE COUNTRY’S LAND USE PLAN BY 2020

The 2nd session of 8th National Assembly approved the Resolution No. 17/2011/QH13 dated November 22, 2011 on land use planning until 2020 and national land use plan for five years (2011-2015).

Under the Resolution, the National Assembly gave the direction to the Prime Minister, ministries, sectors and localities to carry out 08 groups of land management solutions. Accordingly, the establishment and organization of land use planning must be tightly unanimous from the whole country to localities, meeting the requirement of economic – social development and ensuring the national defense and security.

The National Assembly asks to determine the border and publicize the area for rice fields,  protective forest, special-use forest that need strict protection; allocate the State budget reasonably to ensure the benefits among localities; take measures to reduce cost and increase income for producers.

 
HIGHER FINES FOR VIOLATIONS ON MEASUREMENT,
PRICE LISTING OF PETROL AND OIL
 

On November 16, 2011, the Government issued the Decree No. 104/2011/ND-CP stipulating the sanctions of administrative violations in petrol and oil trading. Under the Decree, administrative violations on measurement, the quality of petrol and oil, retail price listings are subject to high penalties.

Specifically, the fine from 20 to 30 million VND shall be imposed to the acts of illegally changing the technical condition or illegally breaking seals, leaden seals or verification stamps on measuring instruments in petrol and oil trading without notifying to the relevant authorities as regulated.

Fines ranging from 10 to 20 million VND will be imposed to petroleum retail establishments that fail to list their retail prices for petrol and oil products, or list their retail prices not in accordance with regulations, causing confusion for customers. Sale agents who adjust the price without following the instructions of the main trader will be subject to a fine of 20 to 30 million VND.

Violators who transport, smuggle and exchange petrol and oil via border gates against regulations will be subject to fines of between 50 and 70 million VND depending on the total value of petrol and oil carried in each incident; if the total value of petrol and oil carried is up to 10 million, it is subject to the fine of 5 million VND. A maximum fine of 70 million VND will be imposed if the total value of petrol and oil carried is equal or more than 100 million VND.

The Decree shall take effect on January 01, 2012 and replace Article 10 of the Decree No. 107/2008/ND-CP dated September 22, 2008.

 
THE GENERAL HOSPITAL MUST HAVE AT LEAST 30 BEDS
 

On 14 November 2011, the Ministry of Health promulgated the Circular 41/2011/TT-BYT guiding the grant of practice certificates to medical examination and treatment practitioners and operation licenses to medical examination and treatment establishments

Under the Circular, medical examination and treatment establishments are granted the license when fully meeting 06 conditions. Specifically, for size criteria, health care organizations must have at least 30 beds; the specialized hospitals and the hospital of traditional medicine must have at least 20 beds; Eye hospitals using high technology must have at least 10 beds.

For physical facilities and medical equipments, health care organizations must ensure that the area for each bed is at least 50m²; the front side of the hospital should be at least 10m; besides, health care organizations must meet requirements on radiation safety, medical waste management, fire safety in

accordance with regulations and ensure to have enough electricity, water and other conditions to serve the patients.

Besides, health care organizations must have enough medical equipment and tools in accordance with the operation of hospitals; emergency vehicles in and out of hospitals; number of staff who work full time in each department must be at least 50% of medical practitioners in the department…

The Circular shall take effect on January 01, 2012 and replace the Circular No. 07/2007/TT – BYT dated May 25, 2007 providing guidelines on private practice of modern medicine, traditional medicine and medical equipment.

GUIDELINES ON THE IMPLEMENTATION OF THE LAW
ON ENVIRONMENTAL PROTECTION TAX

The Ministry of Finance issued the Circular No.  152/2011/TT-BTC dated November 11, 2011 guiding the implementation of the Decree No 67/2011/ND-CP dated August 8, 2011 of the Government making detailed provisions and guiding the implementation of a number of articles of the Law on environmental protection tax.

Taxable subjects include gasoline, oil, grease (including gasoline except ethanol; aircraft fuel; diesel oil; petroleum; fuel oil; lubricants; grease); Coal (including lignite; anthracite coal; fat coal; other coal); Hydrogen-chlorofluorocarbon liquid (HCFC); Taxable-plastic bag; Herbicide which is restricted from use; Pesticide which is restricted from use; Forest product preservative which is restricted from use; Warehouse disinfectant which is restricted from use.

Tax base of environmental protection is the number of taxable goods and absolute rate. The tax declaration, tax calculation, tax payment for environmental protection on the quantity of gasoline, oil, and grease shall be made by taxpayers. Besides, taxpayers have to notify the tax authorities about the

percentage of gasoline, oil and grease contained in fuel mixture and submit this together with the tax declaration report of the next month counting from the month starting to sell the fuel mixture.

For goods manufactured, sold, exchanged, donated, promoted, taxable time is the time transferring the ownership or right to use goods. For manufactured goods brought into internal consumption, taxable time is the time when taxable goods brought into use. For imported goods, taxable time is the time of registration of customs declarations for sales…

The circular shall take effect on January 1 and replace the Circular No 06/2001/TT-BTC of January 17, 2001; the Circular No 63/2001/TT-BTC of August 09, 2001; the Circular No 70/2002/TT-BTC of August 19, 2002; and provisions on tax management of fuel in the Circular No 28/2011/TT-BTC of February 28, 2011.