Legal Document Updates in English (08/2014)

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NUMBER

TITLE

 

In This Updates:

TAX – FEE – CHARGE

 

TAX – FEE – CHARGE

1

205/2013/TT-BTC

Circular No. 205/2013/TT-BTC dated December 24, 2013 of the Ministry of Finance guiding the implementation of the Agreement on double taxation avoidance and prevention of tax evasion to taxes and assets between Vietnam and other countries and territories taking effective in Vietnam

 

Guiding the Agreement on double taxation avoidance

Page 2

LABOR – SALARY

 

LABOR - SALARY

 

2

200/2013/ND-CP

Decree No. 200/2013/ND-CP dated November 26, 2013 of the Government detailing Article 11 of the Law on Trade Unions on the rights and responsibilities of trade unions to participate in state management and socio-economic management

 

Responsibilities of trade unions in state management and socio-economic management

Page 2

NATURAL RESOURCES -  ENVIRONMENT

 

NATURAL RESOURCES -  ENVIRONMENT

 

3

45/QD-TTg

Decision No. 45/QD-TTg dated January 08, 2014 of the Prime Minister on approving the master plan on nation-wide biodiversity conservation by 2020, with a vision to 2030

 

To 2020, there are 12 stations / animal rescue centers on nation-wide

Page 2

SECURITY

 

SECURITY

 

4

40/2013/QH13

Law No. 40/2013/QH13 dated of the National Assembly amending and supplementing some articles of the Law on Fire Prevention and Fighting

 

The high-rise works must have automatic system for detecting fires

Page 3

MEDICAL – HEALTH

 

MEDICAL - HEALTH

 

5

2357/QD-TTg

Decision No. 2357/QD-TTg dated December 04, 2013 approving the adjustment of general planning of Da Nang city by 2030, with a vision to 2050

 

To adjust the general planning of Da Nang city

Page 3

 

SUMMARY:

 

Ü TAX – FEE – CHARGE


GUIDING THE AGREEMENT ON DOUBLE TAXATION AVOIDANCE
 

On December 24, 2013, the Ministry of Finance issued the Circular No. 205/2013/TT-BTC guiding the implementation of the Agreement on double taxation avoidance and prevention of tax evasion to taxes and assets between Vietnam and other countries and territories taking effective in Vietnam.

In accordance with this Circular, in cases where there are disparities between the provisions of the Agreements and those of domestic tax laws, the provisions of the Agreements shall apply. The Agreements shall not create new tax obligations or tax obligations that are different from or heavier than those prescribed by the domestic tax laws. Where an Agreement contains provisions under which Vietnam is entitled to tax a certain type of income or a certain tax rate but Vietnam’s tax law has not yet provided for the taxation of such income or provides for a lower rate, Vietnam’s tax law shall apply, it means non-collection of duty or collection of duty at the lower rate.

 

Besides, the Vietnamese taxation agencies shall refuse the request for application of Agreement in the cases such as the proposing person wishes apply Agreement for a tax which has arisen than three year before time of request for application of Agreement; when principal purposes of contracts or agreements are subjects entitled to tax exemption or reduction under Agreement;  the proposing person for application of Agreement is not beneficial owner incomes involving the tax amounts which are requested exemption, reduction under Agreement. The beneficial owner may be an individual, a company, or an organization but it must be subject entitled to own and control incomes, assets, or rights creating incomes and so on.

This Circular takes effect on February 06, 2014 and replaces Circular No. 133/2004/TT-BTC dated December 31, 2004.

Ü LABOR - SALARY


RESPONSIBILITIES OF TRADE UNIONS IN STATE MANAGEMENT
AND SOCIO-ECONOMIC MANAGEMENT
 

According to the Decree No. 200/2013/ND-CP dated November 26, 2013 of the Government detailing Article 11 of the Law on Trade Unions on the rights and responsibilities of trade unions to participate in state management and socio-economic management. When sectors, localities and units, and policies formulate the socio-economic development programs or plans related to employees, agencies, organizations and enterprises shall be responsible for inviting trade unions at the same level to participate.

The management participation of trade unions in the same level is shown in three forms as: giving written opinions to agencies, organizations and enterprises about the rights and legitimate interests of employees; participating in

 

meetings, conferences and workshops on the rights and legitimate interests of employees held by agencies, organizations and enterprises; participating as members of committees or councils established by agencies, organizations and enterprises to settle matters related to the rights and legitimate interests of employees.

Agencies, organizations and enterprises shall coordinate with trade unions at the same level in formulating and organizing the implementation of work coordination regulations, and annually review and evaluate the work coordination activity of the involved parties and formulate the common working programs and plans.

This Decree takes effect on February 01, 2014

Ü NATURAL RESOURCES - ENVIRONMENT


TO 2020, THERE ARE 12 STATIONS/ANIMAL RESCUE CENTERS ON NATION-WIDE
 

With the objective to 2020, conserving and having plan for effectively protecting 0.57 million hectares of primary forest in the Central Highlands, Southeast and North Central; protecting and sustainable developing approximate 60,000 hectares of natural mangrove forests; protecting the ecosystems of coral reefs, sea grass beds in the South Central and Southeast regions; protecting the ecosystems of coastal lagoons…on January 08, 2014, the Prime Minister signed the Decision No. 45/QD-TTg dated January 08, 2014 of the Prime Minister on approving the master plan on nation-wide biodiversity conservation by 2020, with a vision to 2030.

Planning the biodiversity conservation by 2020 with 08 geographical areas on a national scale under the 04 subjects, including natural ecosystems, protected areas, biodiversity conservation facilities and biodiversity corridors with the contents as follows: Establishing and putting into operation 01 biodiversity corridor with an area of about 506 ha connecting the habitat between Na Hang protected area and Ba Be national Park; Upgrading and establishing 03 biodiversity conservation facilities, including 01 animal rescue center, 01 botanical garden and 01 medicinal plant garden; Upgrading and establishing 02 biodiversity conservation facilities, including 01 animal rescue center and 01 medicinal plant garden; Upgrading and establishing 08 biodiversity conservation facilities, including 02 animal rescue centers, 01 medicinal plant garden, 01 zoological garden, 01 medicinal plant garden and 03 gene banks

 

Protecting and sustainable developing 30,000 hectares of natural mangrove forest ecosystems and the coral reef and sea grass beds ecosystems in Phu Quoc, the mangrove ecosystems and melaleuca forest ecosystems in Tram Chim, U Minh and Tra Su.

The Ministry of Natural Resources and Development, the Ministry of Agriculture and Rural Development and relevant units shall be responsible for surveying, studying and determining the criteria of ecological zoning on a national scale; identifying areas with the important, sensitive, vulnerable and degraded natural ecosystems to make plan for protection and restoration. Focusing on regions that have the potential to provide ecosystem services; surveying and evaluating the conformity and practical demand for land reserve for biodiversity conservation;

Developing and effectively implementing the programs and projects; surveying and scientifically studying as a basis for identification and proposal and specific protection measures for each class and type of protected area, biodiversity conservation facilities and biodiversity corridors. Enhancing the study and use of methods and tools and applying new models, especially the approach based on the ecosystems to adapt to climate change in management of protected areas, biodiversity conservation facilities and biodiversity corridors.

This Decision takes effect on the signing date

Ü SECURITY


THE HIGH-RISE WORKS MUST HAVE AUTOMATIC SYSTEM FOR DETECTING FIRES
 

Beside ensuring the  conditions for safe escape to save people and property when fire occurs and have solution to fire spread, non-convergence of smoke, smoke and toxic vapor spread generated by the fire…in accordance with current regulations from July 01, 2014, the high-rise works must equip the system automatically detecting fires, equip the means and system of fire fighting to ensure the self-fire fighting; use refractory building materials, prohibit the use of inflammable soundproofing and insulating materials are all the contents prescribed in the Law on amending and supplementing some articles of the Law on Fire Prevention and Fighting approved by the 13th  National Assembly of the Socialist Republic of Vietnam at its 6th session on November 22, 2013.

Also in accordance with this Law, from July 01, 2014, business of fire prevention and fighting services in consultation of design, appraisal, supervision; consultation of technical examination and inspection; performance and installation of fire prevention and fighting system; consultation of transfer of fire prevention and fighting technology; production and installation of means and equipment of fire prevention and fighting; raining and

 

guidance of techniques of fire prevention and fighting and business of means, equipment and supplies of fire prevention and fighting must have material facilities, means and equipment and conditions ensuring their business activities and the heads of enterprises and legal representatives of business facilities of fire prevention and fighting services must have degrees or certificates in line with the business activities.

Besides, the participants in fire fighting are entitled to the material benefits. In case of death, injury, harm to health, spirit or property loss, they shall be entitled to regulations and policies as prescribed by law. Especially, it is prohibited to carry goods and inflammable and explosive substances to places crowded with people; performing works at risk of fire and explosion, high-rise buildings and commercial centers without design approved for fire prevention and fighting; accepting and putting the works at risk of fire and explosion, the high-rise buildings and commercial centers into use when they are not eligible for ensuring the safety of fire prevention and fighting.

This Law takes effect on July 01, 2014.

Ü ECONOMIC – SOCIAL POLICIES


TO ADJUST THE GENERAL PLANNING OF DA NANG CITY
 

On December 04, 2013, the Prime Minister approved  the adjustment of general planning of Da Nang city by 2030, with a vision to 2050 at the Decision No. 2357/QD-TTg with the objective to develop Da Nang city become a modern national-level city, be an urban center to contribute in promoting the socio-economic development of the Central and West Highland and become a national special city, toward an international urban area and sustainable development in 2050.

Accordingly, the general planning of Da Nang city by 2030 with a vision toward 2050 include 6 urban districts and 2 rural districts of Hoa Vang and Hoang Sa with total area of 128,543 ha (in which area of inland part is 98,043 ha, area of Hoang Sa archipelago is 30,500 ha) and become urban area type I affiliated central level, major economic center of country in tourism, industry, commerce, banking and financial services and having important position in strategy on national urban development as well as being center of culture, sport and physical exercise, education and training, the scientific - technical and technological center of the Central and West Highland.

 

In this planning, the service, commerce, finance and banking centers: Area is about 130 ha; invest in development of new shopping malls, supermarkets at centers, urban areas, build a international complex shopping malls at Chi Lang stadium (Hai Chau district); a commerce and office complex area on Ngo Quyen road (Son Tra district). To build shopping malls, finance and banking centers on axles of Nguyen Van Linh, central area of old roads such as Hung Vuong, Le Duan … (Hai Chau district), Vo Van Kiet, Pham Van Dong (Son Tra district). To upgrade the commercial center of Han market, Con market. To allocate land fund and invest in development of general logistics yard and warehouse system, warehouses storing essential goods in serve of export of domestic goods.

Besides, the administrative-political center of city has area of about 20 ha located at Tran Phu, Bach Dang, Quang Trung, Ly Tu Trong, Le Loi, Le Hong Phong axes. The administrative-political centers of districts will have area of about 128 ha.

This Decision takes effect on the signing date.

 

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