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NUMBER |
TITLE |
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In This Updates: |
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TAX – FEE – CHARGE |
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TAX – FEE – CHARGE |
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1 |
Circular No. 08/2014/TT-BTC dated January 15, 2014 of the Ministry of Finance providing the rates, regime of collecting and using the prophylactic medicines and medical quarantine charges |
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Charge for blood test for Anti – HIV is VND 52.000 per sample |
Page 2 |
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LABOR – SALARY |
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LABOR - SALARY |
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2 |
Law No. 38/2013/QH13 dated November 16, 2013 of the National Assembly on Employment |
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SMEs are eligible for borrowing loans from the National Employment Fund |
Page 2 |
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ACCOUNTING – AUDIT |
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ACCOUNTING - AUDIT |
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3 |
Decree No. 04/2014/ND-CP January 17, 2014 dated January 17, 2014 of the Government amending and supplementing some articles of the Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government providing for goods sale and service provision invoices |
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Supplement the conditions for self-printed invoices |
Page 2 |
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COMMERCE |
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COMMERCE |
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4 |
Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance guiding some articles of the Decree No. 86/2013/ND-CP of July 29, 2013, on the business of prize-winning electronic games for foreigners |
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Enterprises must have cameras in the prize-winning electronic game business 24/24h |
Page 3 |
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ADMINISTRATIVE |
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ADMINISTRATIVE |
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5 |
Law No. 42/2013/QH13 dated November 25, 2013 of the National Assembly on Reception of Citizens |
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Provincial People’s Committee’s President must receive in person citizens at least 1 day a month |
Page 3 |
SUMMARY:
Ü TAX – FEE – CHARGE
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On January 15, 2014, the Ministry of Finance issued the Circular No. 08/2014/TT-BTC providing the rates, regime of collecting and using the prophylactic medicines and medical quarantine charges. Accordingly, from March 01, 2014, the charges for blood and urine test change from VND 10,000 to VND 1 million; within that the charges for testing Anti – HIV is VND 52,000 per sample; for rapid malaria diagnosis techniques (QBC, ICI, Parasite F) is VND 30,000 and for Tuberculosis bacterium qualitative PCR is VND 154,000 per sample; and the maximum charge of VND 1 million/sample shall be applied to measure content of HIV virus in blood by Real Time high technique (ARN and ADN). At the same time, the charges for vaccination not include the vaccine costs for vaccines injected into skin; vaccines injected under skin; vaccines injected to muscles and drinkable vaccines are in turn VND 17,000; VND 14,000; VND 10,000; VND 7,000 per injection. The charge for Insect killing for road means |
with tonnage of from 5 tons or more (industrial-agricultural vehicles, trucks, pickup trucks, cars, buses, other vehicles) is VND 65,000 and for Vessel of all kinds (passenger vessels, cargo vessels, junks is VND 35,000. This Circular also regulates that the agencies that collect charges may deduct and use 90% of the total amount of charges to cover the expenses for specialized jobs involving prophylactic medicine and medical quarantine and collection of charges under regulations. The agencies collecting charges shall remit 10% of total collected amount of charges; especially agencies collecting medical quarantine charges in Ho Chi Minh city shall remit 20% of total collected amount of charges into the State budget according to the chapters, categories, sections and items respectively of the State budget contents currently in force. This Circular takes effect on March 01, 2014 and annuls Circular No. 232/2009/TT-BTC dated 09/12/2009 |
Ü LABOR - SALARY
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On November 16, 2013, the National Assembly passed the Law on Employment No. 38/2013/QH13provides employment creation support policies; labor market information; assessment and grant of certificates of national occupational skills; employment service organizations and activities; unemployment insurance; and state management of employment. Within that, the Law points out clearly that small- and medium-sized enterprises, cooperatives, cooperative groups and business households and workers are eligible for borrowing loans from the National Employment Fund. In particular, small- and medium-sized enterprises, cooperatives, cooperative groups and business households that employ many people with disabilities or ethnic minority people shall take loans from the National Employment Fund at lower interest rates. To borrow loan from the National Employment Fund, small- and medium-sized enterprises, cooperatives, cooperative groups and business households must have loan-borrowing project that is feasible in the locality, suits their production and business lines and creates more stable jobs; a loan-borrowing project certified by a competent agency or |
organization in the locality where the project is implemented; and have loan collateral. Besides, workers can borrow loan when having full civil act capacity; wishing to take loans to create employment for themselves or attract more workers, as certified by a competent agency or organization in the locality where the project is implemented; and lawfully residing in the locality where the project is implemented. Besides, the Law also prescribed that small- and medium-sized enterprises, cooperatives, cooperative groups and business households are entitled to the State’s support for development of production and business activities and expansion of on-spot employment for workers in rural areas through taking loans from the National Employment Fund; being supported in accessing information on outlet markets and enjoying tax exemption and reduction in accordance with tax laws. Workers in rural areas who attend vocational training courses of under three months or at primary level in vocational training institutions are entitled to support of vocational training expenses under the Prime Minister’s regulations. This Law takes effect on January 01, 2015. |
Ü ACCOUNTING - AUDIT
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On January 17, 2014, the Government issued the Decree No. 04/2014/ND-CP amending and supplementing some articles of the Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government providing for goods sale and service provision invoices. Within that the most important content is that business organizations, may themselves print invoices for goods and service sale if having granted tax identification numbers; having turnover from goods and service sale; not having been sanctioned for tax-related violations at the level prescribed by the Ministry of Finance within 365 (three hundred and sixty five) consecutive days by the date of notification of the issuance of self-printed invoices; having equipment systems for printing and making out invoices when selling goods or services; being accounting units as defined in the Accounting Law and having goods and service sale software linked with accounting software to ensure that invoices will be printed and made out only when accounting operations arise and having written request for use of self-printed invoices and getting permission of tax |
offices. Within 05 working days, tax offices directly managing must have reply on registration for use of self-printed invoices of enterprises. Organizations having business activities, enterprises having tax identification numbers are entitled to order the printing of invoices for goods sale and service provision, excluding business households and individuals and enterprises. Enterprises using invoices printed under an order which commit violations involving invoices and handled administrative violations on acts of tax avoidance, tax fraud or enterprises of tax-related high risk as prescribed in Law on tax administration are not entitled to use invoices printed under an order and must buy invoices of tax offices. Time of not using invoices printed under an order is counted from day of decision on sanction of administrative violations involving tax avoidance, tax fraud into force (for enterprises that commit invoice-related violations resulted to tax avoidance, tax fraud) or from time as required by tax offices (for enterprises of tax-related high risk). This Decree takes effect on March 01, 2014. |
Ü COMMERCE
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This is the content of the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance guiding some articles of the Decree No. 86/2013/ND-CP of July 29, 2013, on the business of prize-winning electronic games for foreigners. In particular, an enterprise engaged in the business of prize-winning electronic games must have electronic equipment and cameras for constant monitoring and surveillance of all activities in the facility (24/24h), in which enterprises must ensure for monitoring at the following basic positions: gates of business establishment; area of prize-winning electronic game machines for the assurance to monitor activities of players at each prize-winning electronic game machine; area for counter cashier, tally of cash, tokens, and storage of equipment containing cash and tokens. And images at positions specified at Clause 2 this Article must be fully stored in the minimum duration of thirty (30) days from the day of recording. In necessary case, time of storage may be prolonged at the request of competent state management agencies. |
Producers, suppliers of prize-winning electronic game machines and independent accreditation organizations of prize-winning electronic game machines are permitted to supply prize-winning electronic game machines and service of accreditation of prize-winning electronic game machines in Vietnam if they are permitted to operate in Macao market and have been announced on website: www.dicj.gov.mo. When enterprises buy prize-winning electronic game machines or do procedures for accreditation of prize-winning electronic game machines, they must request producers, suppliers of prize-winning electronic game machines or independent accreditation organizations of prize-winning electronic game machines to supply fully documents to prove the eligibility as prescribed at Clause 1 this Article. These documents must be notarized, certified or consular legalized by competent agencies. Enterprises shall save these documents in serve of check, inspection of state management agencies. This Circular takes effect on March 15, 2014. |
Ü ADMINISTRATIVE
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Contents prescribed at the Law on Reception of Citizens No. 42/2013/QH13 passed on November 25, 2013, by the XIIIth National Assembly of the Socialist Republic of Vietnam at its 6th session, the citizen has conditions to make complaints, petitions or reports and, denunciations, petitions or reports to the leaders of state agencies. The Law requires that The Government General Inspector and Chairperson of the Government Office shall receive in person citizens at central citizen reception offices at least 1 day a month .The district-level People’s Committee chairperson shall receive in person citizens at the district-level citizen reception office at least 2 days a month. Besides, leaders must irregularly receive citizens in the cases of pressing and complicated cases involving many people and related to responsibilities of many agencies, organizations and units, or about which opinions of agencies, organizations and units remain divergent; cases, without prompt direction and consideration, may cause |
serious consequences, lead to destruction of state or collective property, harm the life or property of people, or affect security, political stability or social order and safety. And when receiving citizens, to reply on the settlement of cases to citizens. If unable to reply immediately, to direct agencies, organizations, units, civil servants or public employees under their management in promptly considering and settling the cases and notifying the time of reply to citizens. The Law also points out clearly that when citizens request to meet National Assembly deputies to present their complaints, denunciations, petitions or reports, National Assembly deputies shall arrange time to receive them. If unable to receive them yet, National Assembly deputies shall assign persons to receive their written complaints, denunciations, petitions or reports, or make appointment to receive citizens at appropriate time. This Law takes effect on July 01, 2014. |
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