Legal Document Updates in English (06/2021)

* From January 2010, LuatVietnam deploys and supplies the section English translations for Vietnam legal documents which are issued from 1986 to this moment with the desire to support individual and units for learning about Vietnamese Law in English. By the certified quality of Vietnam Law and Legal Forum’ s translations in many years, LuatVietnam hopes to give the best searching address for English translations in Vietnam.

* For further details, please visit: english.luatvietnam.vn

#

 

NUMBER

TITLE

 

In This Updates:

TAX – FEE – CHARGE

 

TAX – FEE – CHARGE

1

06/2021/TT-BTC

Circular No. 06/2021/TT-BTC dated January 22, 2021 of the Ministry of Finance on guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 on tax administration of exported and imported goods

 

Guidance on the time limit of tax payment for imports and exports

Page 2

2

1148/2020/UBTVQH14

Resolution No. 1148/2020/UBTVQH14 dated December 21, 2020 of the National Assembly Standing Committee amending and supplementing Sub-section 2, Section I of the Environment Protection Tariff specified in Clause 1, Article 1 of the National Assembly Standing Committee’s Resolution No. 579/2018/UBTVQH14 of September 26, 2018, on the Environment Protection Tariff, which was amended and supplemented under Resolution No. 979/2020/UBTVQH14

 

The environment protection tax rate of 2,100 per liter for jet fuel shall be applied until the end of 2021

Page 2

FINANCE – BANKING

 

FINANCE – BANKING

3

22/2020/TT-NHNN

Circular No. 22/2020/TT-NHNN dated December 31, 2020 of the State Bank of Vietnam on amending and supplementing a number of articles of the Circular No. 19/2016/TT-NHNN dated June 30, 2016 by the Governor of the State Bank of Vietnam on bank card operations

 

Banks are required to issue chip cards from March 31, 2021

Page 2

NATURAL RESOURCES - ENVIRONMENT

 

NATURAL RESOURCES - ENVIRONMENT

4

72/2020/QH14

Law on Environmental Protection No. 72/2020/QH14 dated November 17, 2020 of the National Assembly

 

From 2022, the residential community is considered as a subject of environmental protection

Page 2

POLICY

 

POLICY

5

07/2021/ND-CP

Decree No. 07/2021/ND-CP dated January 27, 2021 of the Government on multidimensional poverty standards in the 2021 - 2025 period

 

To remain the poverty standards in rural and urban areas in 2021

Page 3

CRIMINAL

 

CRIMINAL

6

03/2020/NQ-HDTP

Resolution No. 03/2020/NQ-HDTP dated December 31, 2020 of the Council of Justices of the Supreme People's Court on guidelines for application of a number of provisions of the Penal Code in trial of corruption and other position-related offenses

 

To provide guidance on voluntarily returning at least 3/4 of the embezzled property or taken bribes

Page 3

 

SUMMARY:

 

Ü  TAX – FEE – CHARGE

GUIDANCE ON THE TIME LIMIT OF TAX PAYMENT FOR IMPORTS AND EXPORTS

The Ministry of Finance promulgates the Circular No. 06/2021/TT-BTC on guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 on tax administration of exported and imported goods on January 22, 2021.

According to this Circular, taxpayers must temporarily pay tax according to the declared code before goods are released for goods subject to analysis and assessment in order to accurately determine the payable tax amount. If the result of analysis and assessment of goods is different from the taxpayer’s declaration resulting in an increase in the payable tax amount, the time limit for paying the tax due is 05 working days from the date the taxpayer receives a request for additional declaration from the customs agency.

 

Time limit for tax payment for cases where official prices are not available at the time of customs declaration registration shall be as follows: The taxpayer must temporarily pay tax at the declared price before the goods are cleared or released; In case the official price is available, the taxpayer must make an additional declaration and pay the additional tax amount within 05 working days from the time the official price is available.

Additionally, the time limit for remittance into the state budget for the case of collecting tax in cash in remote areas, islands, or difficult to travel areas as specified in Clause 4, Article 56 of the Law on Tax Administration is 03 working days according to regulations.

The Circular takes effect on March 08, 2021.


THE ENVIRONMENT PROTECTION TAX RATE
OF 2,100 PER LITER FOR JET FUEL SHALL BE APPLIED UNTIL THE END OF 2021

The National Assembly Standing Committee issues the Resolution No. 1148/2020/UBTVQH14 amending and supplementing Sub-section 2, Section I of the Environment Protection Tariff specified in Clause 1, Article 1 of the National Assembly Standing Committee’s Resolution No. 579/2018/UBTVQH14 of September 26, 2018, on the Environment Protection Tariff, which was amended and supplemented under Resolution No. 979/2020/UBTVQH14 on December 21, 2020.

 

Specifically, the environment protection tax rate of VND 2,100 per liter for jet fuel shall be applied from January 01, 2021, through December 31, 2021.

In addition, the environment protection tax rate of VND 3,000 per liter for jet fuel shall be applied from January 01, 2022.

This Resolution takes effect on January 01, 2021.

Ü  FINANCE – BANKING

BANKS ARE REQUIRED TO ISSUE CHIP CARDS FROM MARCH 31, 2021

On December 31, 2020, the State Bank of Vietnam issues the Circular No. 22/2020/TT-NHNN on amending and supplementing a number of articles of the Circular No. 19/2016/TT-NHNN dated June 30, 2016 by the Governor of the State Bank of Vietnam on bank card operations.

Specifically, the deadline for 100% acquirers’ automated teller machines (ATM) and point of sale (POS) machines operating in Vietnam to comply with basis standards for

 

domestic chip cards is changed to December 31, 2021 instead of December 31, 2020 as in previous regulations.

Besides, from March 31, 2021, organizations issuing cards with BIN (bank identification number) granted by the State Bank must comply with basis standards for domestic chip cards.

This Circular takes effect on February 16, 2021.

Ü  NATURAL RESOURCES - ENVIRONMENT

FROM 2022, THE RESIDENTIAL COMMUNITY
IS CONSIDERED AS A SUBJECT OF ENVIRONMENTAL PROTECTION

On November 17, 2020, the National Assembly issues the Law on Environmental Protection No. 72/2020/QH14.

Accordingly, the Law adds the residential community into the scope of regulation and subjects of application in order to affirm position and role of this subject in protection of environment. Prohibited acts in environmental protection include: Transporting, burying, overwhelming, discharging, burning solid and hazardous wastes in contravention of technical process and law provisions on environmental protection; Discharging wastewater and gas emissions not yet treated in accordance with environmental technical regulations into the environment, etc.

The grant of an environmental permit commences since a complete and valid dossier is received, with the time limit as specified as follows: No more than 45 days for the environmental permits to be granted under the competence of the Ministry of Natural Resources and Environment, the Ministry of National Defense,

 

the Ministry of Public Security; No more than 30 days for the environmental permits to be granted under the competence of the provincial- or district-level People's Committees, etc.

Besides, environmental criteria for classifying investment projects include: scale, capacity, and type of production, business and service; area of land use, area of land with water surface, sea area; scale of natural resource exploitation; environmentally vulnerable elements, including concentrated residential areas; water source used as domestic water supply; natural reserves defined by the law provisions on biodiversity and fisheries; types of forests defined by the law provisions on forestry; physical cultural heritages, other natural heritages; land for wet rice cultivation with 02 crops or more, etc.

This Law takes effect on January 01, 2022.

Ü  POLICY

TO REMAIN THE POVERTY STANDARDS IN RURAL AND URBAN AREAS IN 2021

The Government issues the Decree No. 07/2021/ND-CP on multidimensional poverty standards in the 2021 - 2025 period on January 27, 2021.

According to this Decree, the multidimensional poverty standards in the 2016 - 2020 period prescribed in the Decision No. 59/2015/QD-TTg dated November 19, 2015 shall continue to be implemented from January 01, 2021. To be specific: poor households in rural and poor households in urban areas shall have a monthly per capita income of VND 700,000 or less, and VND 900,000 or less, respectively.

However the standards of poor households for the 2022 – 2025 period are raised. Specifically, for rural area: households with a monthly per capita income of VND 1,500,000 or less and deprivation of 03 or more indicators used to measure the level of deprivation in access to basic

 

social services. For urban area: households with a monthly per capita income of VND 2,000,000 or less and deprivation of 03 or more indicators used to measure the level of deprivation in access to basic social services.

With regard to the standards of near-poor households for the 2022 – 2025 period, for rural area: households in rural area with a monthly per capita income of VND 1,500,000 or less and deprivation of 03 or more indicators used to measure the level of deprivation in access to basic social services. For urban areas: households with a monthly per capita income of VND 2,000,000 or less and deprivation of 03 or more indicators used to measure the level of deprivation in access to basic social services.

This Decree takes effect on March 15, 2021.

Ü  CRIMINAL

TO PROVIDE GUIDANCE ON VOLUNTARILY RETURNING
AT LEAST 3/4 OF THE EMBEZZLED PROPERTY OR TAKEN BRIBES

On December 31, 2020, the Council of Justices of the Supreme People's Court issues the Resolution No. 03/2020/NQ-HDTP on guidelines for application of a number of provisions of the Penal Code in trial of corruption and other position-related offenses.

Specifically, voluntarily returning at least three-quarters of the embezzled property or taken bribes means the case where an offender has voluntarily returned at least three-quarters of the embezzled property or taken bribes after committing the crimes. It is also considered as voluntarily returning at least three-quarters of the embezzled property or taken bribes in the cases where an offender after committing the crimes has influenced his/her father, mother, spouse, children, brothers, sisters, or other relatives to surrender, or does object to that his/her parents, spouse, children, brothers, sisters, or other relatives return at least three-quarters of the property embezzled, or bribes taken by him/her.

 

Besides, in the course of the proceedings, an offender embezzling property or taking a bribe, who has voluntarily returned at least three-quarters of the embezzled property or taken bribes shall not be applied the heaviest penalty in the penalty bracket for the crime he/she is prosecuted or adjudicated for.

In case a case is separated for handling in different stages (into multiple cases), the penal liability shall be considered and the penalty shall be decided as follows: The fact that the offender has been convicted in the previous case shall not be considered as “committing the offense twice or more”, unless the offenses considered and examined for penal liability in the stages are independent of each other; The fact that the offender has been convicted in the previous case shall not be considered as having a bad personal record in order not to suspend the execution of his/her sentence; etc.

This Resolution takes effect on February 15, 2021.

 

Details of Legal Updates are posted fully on LuatVietnam Database. Customers will receive all contents of legal documents in Legal Updates when becoming subscribers of searching service for legal documents in English. All the requirements on legal documents in English, please contact: cskh@luatvietnam.vn. Customers can study all information on LuatVietnam service via address: english.luatvietnam.vn

Official translations (Available for English subscription): are supplied by the Vietnam Law and Legal Forum Magazine (directly under Vietnam News Agency). Its translations are often used as the comparison when having any differences among current unofficial translations. Vietnam Law and Legal Forum’s translations are considered as the best insurance (or the most credit one) for studying Vietnam State’s legal documents in English.

Reference translations (Available for Vietnamese and English subscription): are supplied in order to fulfill the richness and diversification among them (official and unofficial translations) in Vietnam.

We would like to show great thanks to you for reading our Legal Updates!

 

LUATVIETNAM CENTER - INCOM COMMUNICATIONS.,JSC
Hanoi:  3rd Floor, IC Building, No. 82, Duy Tan Street, Cau Giay District, Hanoi. Tel: 0938 36 1919
Ho Chi Minh:   No. 456 Phan Xich Long, Ward No. 02, Phu Nhuan District, Ho Chi Minh
Tel: (
028) 399 507 24 - Fax: (028) 399 507 27
Email: cskh@luatvietnam.vn

 

Notice: The legal updates are designed for general information announcement only. Customers receiving this are encouraged to login the website to see and download full text. If you wish to unsubscribe, please follow the instructions in the email enclosed herewith https://luatvietnam.vn/huy-dang-ky-nhan-ban-tin.html . You will receive the final confirmation before un-list your email address in our system.