Legal Document Updates in English (06/2020)

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NUMBER

TITLE

 

In This Updates:

TAX – FEE – CHARGE

 

TAX – FEE – CHARGE

1

92/2019/TT-BTC

Circular No. 92/2019/TT-BTC dated December 31, 2019 of the Ministry of Finance on amending and supplementing a number of Articles of the Circular No. 72/2014/TT-BTC on the value-added tax refund for goods of foreigners, overseas Vietnamese’s goods brought with when exit

 

From July 01, 2020, VAT refundable goods must satisfy new requirement

Page 2

LABOR - SALARY

 

LABOR - SALARY

2

35/2019/TT-BLDTBXH

Circular No. 35/2019/TT-BLDTBXH dated December 30, 2019 of the Ministry of Labor, War Invalid and Social Affairs on prescribing the rate of adjustment of monthly salaries and incomes for which the social insurance premiums have been paid

 

From 2020, to adjust monthly salary, income for which the social insurance premiums have been paid

Page 2

EXPORT – IMPORT

 

EXPORT – IMPORT

3

155/QD-BTC

Decision No. 155/QD-BTC dated February 07, 2020 of the Ministry of Finance on promulgating the List of goods eligible for import tax exemption for the prevention and control of acute respiratory infections caused by new strains of Coronavirus

 

Medical mask is exempted from import duty during Corona epidemic

Page 2

4

03/2020/TT-BCT

Circular No. 03/2020/TT-BCT dated January 22, 2020 of the Ministry of Industry and Trade on prescribing importing of tobacco materials according to tariff quotas under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership

 

Volume of tariff quotas for tobacco materials imported shall be 525 tons in 2020

Page 3

MEDICAL – HEALTH

 

MEDICAL – HEALTH

5

345/QD-BYT

Decision No. 345/QD-BYT dated February 07, 2020 of the Ministry of Health on promulgating the "Guidance on medical isolation at home and places of residence for the prevention and control of acute respiratory infections caused by new strains of Coronavirus (nCoV)”

 

6 cases of medical isolation at home to prevent from disease caused by nCoV

Page 3

6

06/CT-TTg

Directive No. 06/CT-TTg dated January 31, 2020 of the Prime Minister on enhancing precaution measurements to fight against complicated and new development of acute respiratory infections caused by new strains of novel Coronavirus

 

Strongly prohibit any action rising price of surgical mask, medical supply and equipment

Page 3

 

SUMMARY:

 

Ü  TAX – FEE – CHARGE

FROM JULY 01, 2020, VAT REFUNDABLE GOODS MUST SATISFY NEW REQUIREMENT

This is the new content amended by the Ministry of Finance in the Circular No. 92/2019/TT-BTC on amending and supplementing a number of Articles of the Circular No.  72/2014/TT-BTC dated May 30, 2014 on the value-added tax (VAT) refund for goods of foreigners, overseas Vietnamese’s goods brought with when exit dated December 31, 2019.

Accordingly, from the effective date of this Circular, VAT refundable goods must satisfy the following requirement: Goods purchased at the enterprise selling VAT reclaimable goods, not yet used, still in their original conditions when purchasing and having VAT invoices cum tax refund declaration issued within 60 days prior to the date the foreigner leaves Vietnam.

 

This is a new regulation in compare with the Circular No. 72/2014/TT-BTC, in the former 72/2014/TT-BTC prescribes that refundable tax goods must only purchase at the enterprise selling VAT reclaimable goods, having VAT invoices cum tax refund declaration issued within 60 days prior to the date the foreigner leaves Vietnam.

Noticeable, to be appointed as enterprise sell goods that VAT refundable, from July 01, 2020, the enterprise must commit to join in the VAT refund management system for foreigners. This is the system of integrating, storing and exchanging information related to VAT refund for foreigners between agencies, organizations and individuals that the General Department of Customs build and manage and operate.

This Circular takes effect on July 01, 2020.

Ü  LABOR - SALARY

FROM 2020, TO ADJUST MONTHLY SALARY, INCOME
FOR WHICH THE SOCIAL INSURANCE PREMIUMS HAVE BEEN PAID

This content is prescribed in the Circular No. 35/2019/TT-BLDTBXH on prescribing the rate of adjustment of monthly salaries and incomes for which the social insurance premiums have been paid dated December 30, 2019 by the Ministry of Labor, War Invalid and Social Affairs.

Accordingly, persons subject to the adjustment rate of salary for which the social insurance premiums have been paid includes: Employees who are subject to the pay scheme under the State’s regulations, started participating in social insurance programs from January 01, 2016 and earlier, have already enjoyed the one-off social insurance benefit payments, or are dead after bequeathing their relatives the rights of entitlement to one-off social insurance benefit payments already received within the period from January 01, 2020 to December 31, 2020.

In which, the adjustment rate of monthly salary for which the social insurance premiums have been paid in the

 

corresponding year shall be determined as follows: Before 1995, the adjustment rate is 4.85; the adjustment rate in 1995, 2000, 2005, 2010, 2016, 2019 and 2020 is 4.12, 3.41, 2.73, 1.64, 1.10, 1.00 and 1.00, respectively.

Especially, if employees have paid social insurance premiums for periods under both the pay scheme prescribed by the State’s regulations and the pay scheme decided by employers, monthly salaries for which social insurance premiums have been paid of those employees who started participating in social insurance programs according to the pay scheme regulated by the State from January 01, 2016, and monthly salaries for which social insurance premiums have been paid according to the pay scheme decided by employers shall be adjusted in accordance with the above rate.   

This Circular takes effect on February 15, 2020. Provisions specified in this Circular applies from January 01, 2020.

Ü  EXPORT – IMPORT

MEDICAL MASK IS EXEMPTED FROM IMPORT DUTY DURING CORONA EPIDEMIC

On February 07, 2020, the Minister of Finance issues the Decision No. 155/QD-BTC on promulgating the List of goods eligible for import tax exemption for the prevention and control of acute respiratory infections caused by new strains of Coronavirus.

Accordingly, the following goods are eligible for import tax exemption until the issuing date of the document on ending epidemic of competent authority:

First, medical masks.

Second, antiseptic hand sanitizer (gel or liquid hand sanitizer preparations).

 

Third, raw materials for the production of medical masks, including nonwoven for the production of medical masks; antibacterial filter for the production of medical masks; rubber thread for the production of medical masks; nasal splint rods for the production of medical masks (bars/rolls).

Fourth, antiseptic water (liquid bactericidal preparation).

Fifth, other necessary supplies and equipment such as: Outbreak prevention outfits (including Costumes, glasses, medical masks, gloves, medical helmet and shoes).

This Decision takes effect from the signing date until the issuing date of the document on ending epidemic of competent authority.

VOLUME OF TARIFF QUOTAS FOR TOBACCO MATERIALS IMPORTED
SHALL BE 525 TONS IN 2020

The Ministry of Industry and Trade promulgates the Circular No. 03/2020/TT-BCT on January 22, 2020, on prescribing importing of tobacco materials according to tariff quotas under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CTPPP Trade).

Accordingly, to amend the import of tobacco materials (HS Code 24.01) according to tariff quotas committed in the CTPPP Trade. To be specific as follow:

Volume of tariff quotas for tobacco materials imported annually shall be: 525 tons in 2020; 550 tons in 2021; 575

 

tons in 2022; 600 tons in 2023; 625 tons in 2024; 650 tons in 2025; 950 tons in 2037; 975 tons in 2038.

The volume of tariff quotas to import tobacco materials according to the CPTPP Trade shall not include in the volume of tariff quotas to import tobacco materials under the commitment of Vietnam when joining the World Trade Organization WTO published annually by the Ministry of Industry and Trade.

This Circular takes effect from February 29, 2020.

Ü  MEDICAL – HEALTH

6 CASES OF MEDICAL ISOLATION AT HOME TO PREVENT
FROM DISEASE CAUSED BY NCOV

On February 07, 2020 the Minister of Health issues the Decision No. 345/QD-BYT on promulgating the "Guidance on medical isolation at home and places of residence for the prevention and control of acute respiratory infections caused by new strains of Coronavirus (nCoV)”.

Accordingly, people who do not have symptoms of suspected nCoV infection (such as cough, fever and shortness of breath) and if they have one of the following factors, they shall be isolated at home or their places of residence to prevent from acute respiratory infections caused by new strains of Coronavirus:

First, living in a same house, place of residence with a confirmed case or suspected case during a period of illness.

Second, working together with a confirmed case or suspected case during a period

 

of illness.

Third, traveling in a same tourist group, working group or play group with a confirmed case or suspected case during a period of illness.

Fourth, being in a close contact (within 02 meters) with a confirmed case or suspected case during a period of illness in any situation.

Fifth, sitting in the same row or in front of the two rows of seats on the same car/train/plane with a confirmed case or suspected case.

Sixth, foreigners entry into Vietnam from China or have traveled to China (excluding Hubei province) within 14 days from the date of entry.

This Decision takes effect on the signing date.

STRONGLY PROHIBIT ANY ACTION RISING PRICE OF SURGICAL MASK,
MEDICAL SUPPLY AND EQUIPMENT

The Prime Minister issues the Directive No. 06/CT-TTg on enhancing precaution measurements to fight against complicated and new development of acute respiratory infections caused by new strains of novel Coronavirus on January 31, 2020.

The Prime Minister highlights that any action of speculate, store in massive number and rising price of facial masks, supplies and medical equipment used in preventing and fighting against the epidemic is  strongly prohibited. Ministries, agencies, branches and localities shall enhancing the control and management of this matter, to strictly handle any violate entity.

In addition, Vietnam shall suspend not yet open festivals; to decrease the scale of those festival has opened; to require people to wear facial mask public places, in

 

spring trips and and joining festivals. The activities of embarking and disembarking tourist, stop bringing Vietnamese workers to China for work, permission for flights from Vietnam to epidemic infected areas of China and cease all the flights from epidemic infected areas to Vietnam shall all be suspended.  Passenger on border gates, especially Vietnamese worker come home for Tet holiday shall be strictly check and shall be isolated immediately in suspicious.

On education, the Prime Minister requires the Ministry of Education and Training to strictly isolate pupils, student who have any epidemic symptoms to go to school.  Besides, the Ministry shall also direct pupils and students to wear mask, to wash hand with soap and sanitize substances; to regularly monitor the situation of epidemics at education and training establishments.

 

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