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| NUMBER | TITLE |
| In This Updates: | |
TAX – FEE – CHARGE |
| TAX – FEE – CHARGE | |||
1 | Decree No. 146/2017/ND-CP dated December 15, 2017 of the Government on amending and supplementing a number of articles of the Government’s Decree No. 100/2016/ND-CP of July 1, 2016, and Decree No. 12/2015/ND-CP of February 12, 2015 |
| New provision on deductible expenses upon determine taxable incomes of an enterprise | Page 2 | |
2 | Circular No. 25/2017/TT-BCT dated November 29, 2017 of the Ministry of Industry and Trade on prescribing the import of material tobacco under the 2018 tariff quota |
| Volume of material tobacco to be imported under the 2018 tariff quota is 53,604 tons | Page 2 | |
EXPORT – IMPORT |
| EXPORT - IMPORT | |||
3 | Decree No. 116/2017/ND-CP dated October 17, 2017 of the Government on requirements for manufacturing, assembly and import of automobiles and trade in automobile warranty and maintenance services |
| Every used motor vehicle must undergo inspection | Page 2 | |
4 | Circular No. 28/2017/TT-BCT dated December 08, 2017 of the Ministry of Industry and Trade on amending, supplementing or annulling a number of circulars concerning petrol and oil trading, provision of conformity assessment services, and import and export under the state management of the Ministry of Industry and Trade |
| New provision about petrol and oil trading, rice exporting | Page 2 | |
CONSTRUCTION |
| CONSTRUCTION | |||
5 | Decision No. 2038/QD-TTg dated December 18, 2017 of the Prime Minister on approving the Scheme on improvement of the system of construction norms and prices |
| Construction labor unit prices shall be determined due to skills, area | Page 3 | |
INFORMATION – COMMUNICATIONS |
| INFORMATION - COMMUNICATIONS | |||
6 | Circular No. 32/2017/TT-BTTTT dated November 15, 2017 of the Ministry of Information and Communications on prescribing the provision of online public services and assurance of convenient access to websites or portals of state agencies |
| Developing online public services: Focus on users | Page 3 | |
TRANSPORT |
| TRANSPORT | |||
7 | Decree No. 143/2017/ND-CP dated December 14, 2017 of the Government on protection of maritime facilities |
| Exploiting minerals in navigable channels is prohibited | Page 3 | |
SUMMARY:
Ü TAX – FEE – CHARGE
| ||
Decree No. 146/2017/ND-CP amending and supplementing a number of articles of some Decrees issued on December 15, 2017 by the Government. According to this Decree, non-deductible expenses upon the determination of taxable incomes of an enterprise including: Expense in excess of VND 3 million/month/person (according to the previous law, it’s VND 1 million/month/person) for being contributed to the voluntary pension fund or buying voluntary retirement insurance and life insurance premiums for employees; Expense in excess of the level prescribed by the laws on social insurance and health insurance for being contributed to funds of social security nature, health insurance fund and unemployment insurance fund for employees. | month or in a quarter. Accordingly, exporting establishments that export goods or services including goods imported for export into non-tariff areas and goods imported for re-export to foreign countries and have a not-yet-credited input value-added tax amount of VND 300 million or more in a month (in case of monthly declaration) or in a quarter (in case of quarterly declaration) are entitled to value-added tax refund on a monthly or quarterly basis, respectively. Exporting establishments are not entitled to tax refund in case their goods imported for re-export are not exported in the customs operation areas; or their export goods are not exported in the customs operation areas. This Decree takes effect on February 01, 2018 | |
| ||
This is an important content of the Circular No. 25/2017/TT-BCT prescribing the import of material tobacco under the 2018 tariff quota. Specifically, the volume of material tobacco to be imported under the 2018 tariff quota is 53,604 tons; increase 2,553 tons as compare with last year. Material tobacco import quota shall be allocated to traders licensed for cigarette | production by the Ministry of Industry and Trade that have the demand to use a specific rate of imported material tobacco for cigarette production as certified by the Ministry of Industry and Trade. This Circular takes effect from January 1, 2018, through December 31, 2018. | |
Ü EXPORT – IMPORT
| ||
Provision on technical and environmental safety inspection of imported motor vehicles regulated by Decree No. 116/2017/ND-CP was issued by the Ministry of Transport on January 10, 2018 at Circular No. 03/2018/TT-BGTVT. According to the new provision, every used motor vehicle must undergo technical and environmental safety inspection; every shipment of new motor vehicles must undergo inspection by a quality control authority. Application of new motor vehicles shall contain a copy of the certificate of type approval of import motor vehicles issued by a foreign authority. | If a used vehicle has been modified, the importer must submit documents about the modified vehicle issued by a foreign vehicle management authority. The gross vehicle weight must not exceed the value specified in the documents issued by the foreign authority. Besides, vehicles will be recalled when the recall is announced by the manufacturer; or the recall is requested by the investigating authority. Request for recall shall be made by the investigating authority on the basis of evidence and verification of reports about technical safety and environmental safety of the imported vehicles. This Circular takes effect on March 01, 2018. | |
| ||
Provision on technical and environmental safety inspection of imported motor vehicles regulated by Decree No. 116/2017/ND-CP was issued by the Ministry of Transport on January 10, 2018 at Circular No. 03/2018/TT-BGTVT. According to the new provision, every used motor vehicle must undergo technical and environmental safety inspection; every shipment of new motor vehicles must undergo inspection by a quality control authority. Application of new motor vehicles shall contain a copy of the certificate of type approval of import motor vehicles issued by a foreign authority. | If a used vehicle has been modified, the importer must submit documents about the modified vehicle issued by a foreign vehicle management authority. The gross vehicle weight must not exceed the value specified in the documents issued by the foreign authority. Besides, vehicles will be recalled when the recall is announced by the manufacturer; or the recall is requested by the investigating authority. Request for recall shall be made by the investigating authority on the basis of evidence and verification of reports about technical safety and environmental safety of the imported vehicles. This Circular takes effect on March 01, 2018. | |
Ü CONSTRUCTION
| ||
Scheme on improvement of the system of construction norms and prices is approved at the Decision No. 2038/QD-TTg dated December 18, 2017 by the Prime Minister. There are some targets in this Scheme such as: By 2018, completing the review of the announced norms to address shortcomings in application and technology explanations provided in different decisions, including: The system of construction cost estimation and urban public service price norms announced by the Ministry of Construction; The systems of specialized cost estimation norms announced by the line ministries and provincial-level People’s Committees. According to this Scheme, every norm must has a code, a title and a unit of calculation and specify jobs | to be performed, technology to be applied, conditions to be met and numeric value. Concurrently, construction norms used for determining construction unit prices shall be changed from cost estimation norms to labor productivity norms, including material consumption norm, labor productivity norm and construction machinery productivity norm. Construction labor unit prices shall be determined according to jobs, skills and construction locations. Construction machinery and equipment unit prices shall be determined according to hour, day, week, month and year suitable to each type of machinery and technology; labor, energy and fuel costs shall be separated from machinery shift prices. This Decision takes effect on the signing date | |
Ü INFORMATION - COMMUNICATIONS
| ||
In the Circular No. 32/2017/TT-BTTTT prescribing the provision of online public services and assurance of convenient access to websites or portals of state agencies, the Ministry of Information and Communications required: The development of portals and online public services of state agencies must adhere to the principle of regarding users as the center. The principle of regarding users as the center is as follows: Papers and information on users successfully provided to a State agency upon the performance of an online public service are not required to be provided to such State agency for the next performance if they remain valid as prescribed. For ministries, ministerial-level agencies and government-attached agencies and provincial-level | People’s Committees that have connected and shared data among their attached agencies, such papers and information are not required to be provided to other agencies attached to such ministries, agencies and provinces for the next performance of online public services. Besides, the development of portals and online public services of state agencies must ensure the performing administrative procedures faster, reducing the number of times users have to appear at State agencies and ensure the convenience for users. This Circular is issued on November 15, 2017, takes effect on June 01, 2018. | |
Ü TRANSPORT
| ||
This the new provision about protecting maritime facilities issued by the Government in the Decree No. 143/2017/ND-CP dated December 14, 2017. Specifically, acts prohibited in the protection of maritime facilities including: Exploiting minerals, placing bottom fishing traps, and fishing and rearing aquatic resources in navigable channels and within the protection corridors of maritime facilities; Discharge wastes which damage or affect the durability and useful life of maritime facilities; Illegally loading or storing flammables, explosives and hazardous substances that are likely to corrode or damage maritime facilities without permission of a competent state agency… | The protection corridor of a wharf, pier or berthing dolphin combined with a mooring buoy or post is at least 60 meters for facilities with a design berth bottom elevation or mooring buoy with a water depth measured from the berth bottom to the design low-water level exceeding 20 meters. For maritime facilities in which investment is being prepared, their owners shall organize the making of their protection plans and include them in the project dossiers submitted to competent authorities for appraisal and approval together with the investment projects. This Decree takes effect on February 01, 2018 | |
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