Legal Document Updates in English (13/2013)

INCREASE 2 – 3% PREFERENTIAL IMPORT TAX FOR SOME COMMODITIES
 

On April 04, 2013, the Ministry of Finance issued the Circular No. 38/2013/TT-BTC dated April 04, 2013 amending, supplementing preferential import tax rate for some commodities in the heading 39.03, 54.02, 59.02, 72.17 at the preferential import tariff.
According to this Circular, preferential import tax rate for some commodities increases by 2 – 3% compared with previous regulations. In particular, Polymer from styrene, primary form grain shape (heading 3903.11.10) and High impact polystyrene (HIPS) (heading 3903.19.21) owns the import tax rate of 5% (compared with 3% previously); General filament fiber (excluding sewing), unpackaged for

This is the new contents of the Circular No. 35/2013/TT-BTC dated April 01, 2013 amending and supplementing a number of articles of the Circular No. 180/2010/TT- BTC dated November 10, 2010 of the Ministry of Finance guiding electronic transaction in the field of tax.

Accordingly, apart from two ways for taxpayer  in performing the electronic tax declaration as Online electronic tax declaration on the web portal of the tax agency and Tax declaration by using software and supporting tools for tax declaration, the Circular also regulates another form for tax declaration  by T-VAN service providing organizations. The T-VAN service providing organization are entitled to provide the T-VAN service for the tax payers only from the date of being issued the Certificate of recognition for T-VAN service providing

6 TYPE OF WASTE WATER NON-LIABLE FOR PAYING CHARGES
 

This is the content of the Decree No. 25/2013/ND-CP issued by the Government on March 29, 2013 on charge for environmental protection of waste water.

Accordingly, beside 04 subjects in previous regulation such as: Water runoff from hydroelectric power plants, water circulated in production and processing establishments without discharging into environment; sea water discharged after being used in the salt production; daily-life waste water from households in geographical areas currently enjoying the price subsidy by the State in order to keep water prices suitable to the socio-economic life; daily-life waste water from households in communes in rural areas and localities where clean water supply systems are not available yet, This Decree also regulates for two more subjects as follows: water to cool equipment and machines not directly touching with pollution substances and having separate drainage route; natural storm water out pour.

INHERITED ASSETS AT THE FIRST TIME ARE NOT EXEMPTED
FROM REGISTRATION FEE
 

This content is regulated in the Circular No. 34/2013/TT-BTC dated March 28, 2013 of the Ministry of Finance amending, supplementing some articles of the Circular No. 124/2011/TT-BTC dated August 31, 2011 of the Ministry of Finance guiding registration fee.

Accordingly, houses and land inherited or donated between spouses; between natural parent and natural child; adoptive parent and adopted child; parent-in-law and daughter-in-law or son-in-law; paternal grandparent and grandchild; maternal grandparent and grandchild or between siblings, for which land use right certificates or certificates of ownership of houses and other assets attached to land are granted by competent state agencies. For these cases, when making registration fee registration, property recipients shall produce to tax agencies lawful papers proving their relationships with property givers or a written certification of the relationship between property givers and

DEPOSIT INTEREST RATE IS DECREASED TO 7,5%
 

This is the content of the Circular No. 08/2013/TT-NHNN dated March 25, 2013 of the State Bank of Vietnam promulgating deposit’s maximum interest rate in Vietnam dong of organizations, individuals in credit institutions and foreign bank’s branches.

Accordingly, the credit institution and foreign bank’s branches shall impose deposit’s interest rates in VND of organizations (excluding credit institutions and foreign bank’s branches) and individuals, including the expenditure on promotion in all form shall impose the maximum interest rate of deposits with term one month and less than 12 months is 7.5% per annum (8% per annum in previous regulations); People's Credit Funds and Microfinance

CERTIFICATE FOR ENVIRONMENTAL OBSERVATION SERVICE
VALIDATES IN 3 YEARS
 

On March 29, 2013, the Government issued the Decree No. 27/2013/ND-CP promulgating the conditions for environmental observation service’s organizations.

This Decree stipulates that The Certificate of eligibility for environmental observation service is granted to the organizations performing the field observation activity, the Certificate of eligibility for environmental observation service activity is granted to the organization performing the environmental observation service activity.  The Certificate of eligibility for environmental observation service activity is valid for 36 months from the granting date and may be renewed several times, each extension not exceeding 36 months.

Organization granted with Certificate of eligibility for environmental observation service in the area of field observation must meet the following conditions: having decision on establishment or Certificate of technology and science operation or Certificate of business registration or Certificate of investment granted by the competent state management agencies in which there is environmental observation activity; having qualified personnel to perform the field observation activity; having sufficient equipment and material facilities to perform the field observation activity.

TO 2016, FINISH FAST ALERT WARNING ON FOOD SECURITY
 

On March 27, 2013, the Prime Minister signed the Decision No. 518/QD-TTg approving the Scheme on building system for fast alert warning and analyzing on food security risks in Vietnam.

Accordingly, the Prime Minister desires to the year 2016 to build system for fast alert warning and analyzing on food security risks capable of rapidly processing information about food safety, food safety incidents, and contributing to improving the efficiency of food safety assurance and public health protection; improve the quality of information serving the operation of food safety risk analysis and rapid alert systems nationwide;

Objectives to achieve by 2016: 100% food safety alert offices of ministries, provinces, and units are connected to the central alert office; 100% personnel related to food safety rapid alert systems are trained in management and

SHORTEN THE TIME FOR MARRIAGE REGISTRATION WITH FOREIGNERS
 

On March 28, 2013, the Government issued the Decree No. 24/2013/ND-CP promulgating the implementation of some Articles of the Law on Marriage and Family on relations of marriage and family with foreign factors.

This Decree promulgates the implementation of some articles of the Law on Marriage and Family regarding the marriage relationship between Vietnamese citizens and foreigners, between Vietnamese citizens with each other, which at least a party living overseas, between foreigners in Vietnam. Only one party is requested to apply dossier directly at the Department of Justice if having marriage registration in Vietnam or representative agencies if having marriage registration on representative agencies (two parties must present in the old regulations).

Time limit to settle the marriage registration is 25 days as from the date the provincial justice departments receive the complete and valid dossiers and fees. In case the provincial justice department’s request police agencies for verification

ONLY HAVE RECEPTION FOR SENTENCED PERSON
AT LEAST 1 YEAR OF IMPRISONMENT
 

This is the regulation stipulated by Joint Ministries of Public Security, Justice, Foreign Affairs, Supreme People’s Procuracy, Supreme People’s Court at the Joint Circular No. 01/2013/TTLT-BCA-BTP-BNG-VKSNDTC-TANDTC guiding the reception, transfer and continual enforcement for prison-sentenced person.

According to this Joint Circular, A sentenced person who is serving sentence in the transferring country is only received back to Vietnam for further execution of remaining sentence upon meeting the following conditions: being Vietnamese citizen; having the last residence in Vietnam; acts of criminal by which the offender is sentenced in foreign country also constitute a criminal under the provisions of Vietnamese law; at the time of receiving request for transfer, the period of remaining sentence must be at least 01 (one) year. In special case, this period must be at least 06 (six) months; the judgment for the person to be transferred back to Vietnam has legal effect and no procedural proceedings for that person in the transferring country; the transferring country and the sentenced persons have agreed upon the transfer. In case the sentenced