Legal Document Updates in English (18/2020)

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NUMBER

TITLE

 

In This Updates:

TAX – FEE – CHARGE

 

TAX – FEE – CHARGE

1

 

53/2020/ND-CP

 

Decree No. 53/2020/ND-CP dated May 05, 2020 on environmental protection charge for wastewater

 

From 2021, minimum environmental protection charge for industrial wastewater is VND 2.5 million per year

Page 2

2

37/2020/TT-BTC

Circular No. 37/2020/TT-BTC dated May 07, 2020 on collection and remittance rate of charge and fee in securities sector

 

To reduce 50% many charge in securities sector from May 07 to December 31, 2020

Page 2

3

34/2020/TT-BTC

Circular No. 34/2020/TT-BTC dated May 05, 2020 on prescribing the rates and remittance of fees and charges in the field of construction

 

To reduce 50% of many fee and charge rates in the field of construction

Page 2

4

33/2020/TT-BTC

Circular No. 33/2020/TT-BTC dated May 05, 2020 on providing for fees for issuance of licenses for establishment and operation of banks and non-bank credit institutions and the remittance thereof

 

To reduce 50% of fees for issuance of bank establishment license from May 05 to December 31

Page 2

INVESTMENT

 

INVESTMENT

5

58/NQ-CP

Resolution No. 58/NQ-CP dated April 27, 2020 on the Action Program of the Government on implementation of the Resolution No. 50-NQ/TW dated August 20, 2019 of the Politburo on the orientations for completing institutions and policies, and improving the quality and efficiency of foreign investment cooperation by 2030

 

The Action Program for improving the efficiency of foreign investment cooperation by 2030

Page 3

EXPORT – IMPORT

 

EXPORT – IMPORT

6

60/NQ-CP

Resolution No. 60/NQ-CP dated April 29, 2020 on the export of medical masks amid the COVID-19 prevention and control period

 

To abolish the regulation on export licensing to medical masks

Page 3

CULTURE – SPORT – TOURISM

 

CULTURE – SPORT – TOURISM

7

474/QD-TCDL

Decision No. 474/QD-TCDL dated May 01, 2020 on amending and supplementing some contents prescribed in “the Guidance on the COVID-19 pandemic prevention and control measures, ensuring safety at travel enterprises, tourist areas and spots, tourist accommodation establishments and tourist service business establishments”

 

Tourists may share information about the COVID-19 pandemic at the place of residence

Page 3

8

473/QD-TCDL

Decision No. 473/QD-TCDL dated April 29, 2020 on providing the Guidance on the COVID-19 pandemic prevention and control measures, ensuring safety at travel enterprises, tourist areas and spots, tourist accommodation establishments and tourist service business establishments

 

To not arrange too many tourists to sleep in one room

Page 4

 

 

SUMMARY:

 

Ü  TAX – FEE – CHARGE

FROM 2021, MINIMUM ENVIRONMENTAL PROTECTION CHARGE FOR INDUSTRIAL WASTEWATER
IS VND 2.5 MILLION PER YEAR

On May 05, 2020, the Government promulgates the Decree No. 53/2020/ND-CP on environmental protection charge for wastewater.

To be specific: For residential wastewater, the environmental protection charge rate is 10% of the selling price, exclusive of value-added tax, per m3 (cubic meter) of clean water. In case of necessary to set a higher price, the provincial-level or municipal cities People’s Councils may set a higher charge rate for each specific charge-liable subject.

In addition, the production and processing establishments that discharge less than 20 m2 (24 hours) of wastewater per day shall be apply the fixed charge according to the wastewater volume (not apply the variable charge rates) as follow:

Firstly, in 2020, the charge rate is VND 1.5 million.

 

Secondly, from January 01, 2021, the charge shall be specific as follow: Establishment has the average wastewater flow of 10 - 20 m3 per day shall be applied the charge of VND 04 million per year; average flow from 5 - 10 m3 per day shall be applied the charge of VND 03 million per year; average flow under 5 m3 per day shall be applied the charge of VND 2.5 million per year.

Noticeably, the Government state 07 cases of environmental protection charge for wastewater exemption, those are: Water runoff from hydroelectric power plants; Seawater discharged after being used for salt production; Domestic wastewater from organizations, households and individuals resident in commune area; Natural rainwater spill off; Water discharged from fishing vessels...

This Circular takes effect on July 01, 2020.


TO REDUCE 50% MANY CHARGE IN SECURITIES SECTOR
FROM MAY 07 TO DECEMBER 31, 2020

On May 07, 2020, the Ministry of Finance promulgates the Circular No. 37/2020/TT-BTC on collection and remittance rate of charge and fee in securities sector.

To be specific, from May 07, 2020 to the end of December 31, 2020, pay charge and fee equal to 50% of the rate of the collection rate of charge and fee as prescribed in the Table of collection rate of charge and fee in securities sector attached to the Circular No. 272/2016/TT-BTC.

For the charge rate of granting, changing, renewing the certificate of practicing securities for individual practicing securities in securities company, company on management of securities investment fund and securities investment

 

company and securities operation supervision charge shall be implemented as prescribed in the Table of collection rate of charge and fee in securities sector attached to the Circular No. 272/2016/TT-BTC.

From January 01, 2021, the charge and fee in securities sector shall be implemented as prescribed in the Table of collection rate of charge and fee in securities sector attached to the Circular No. 272/2016/TT-BTC.

This Decree takes effect from May, 07, 2020, until the end of December 31, 2020.


TO REDUCE 50% OF MANY FEE AND CHARGE RATES IN THE FIELD OF CONSTRUCTION

The Ministry of Finance issues the Circular No. 34/2020/TT-BTC on prescribing the rates and remittance of fees and charges in the field of construction on May 05, 2020.

Accordingly, from May 05, 2020 to December 31, 2020, organizations and individuals may only pay 50% of the prescribed fee and charge rates when being granted construction capacity certificates, construction practice certificates by the competent State agency shall pay the fee

 

as follows and appraised the construction investment projects, projects’ baseline design, technical design and construction cost estimate. From January 01, 2021, the fee and charge rates specified in the current regulations shall be applied normally.

This Circular takes effect from May 05, 2020, until the end of December 31, 2020.


TO REDUCE 50% OF FEES FOR ISSUANCE OF BANK ESTABLISHMENT LICENSE
FROM MAY 05 UNTIL DECEMBER 31

The Ministry of Finance issues the Circular No. 33/2020/TT-BTC on providing for fees for issuance of licenses for establishment and operation of banks and non-bank credit institutions and the remittance thereof on May 05, 2020.

To be specific: Organizations granted bank and/or non-bank credit institution establishment and operation licenses by the competent State agency shall remit fees as follows:

From May 05, 2020 until the end of December 31, 2020, the fee rates to be remitted are equal 50% of the fee rates specified in Points a and b, Section 1 of the fee Schedule as prescribed in Clause 1, Article 4 of the Circular No. 150/2016/TT-BTC.

 

Concurrently, during the effective time of this Circular, the fee rates for issuance of licenses for establishment and operation of banks and non-bank credit institutions as prescribed in Clause 1, Article 4 of the Circular No. 150/2016/TT-BTC shall not be applied.

From January 01, 2021, the fee rates for issuance of licenses for establishment and operation of banks and non-bank credit institutions as prescribed in Clause 1, Article 4 of the Circular No. 150/2016/TT-BTC shall be applied as before.

This Circular takes effect from May 05, 2020, until the end of December 31, 2020.

Ü  INVESTMENT

THE ACTION PROGRAM FOR IMPROVING THE EFFICIENCY
OF FOREIGN INVESTMENT COOPERATION BY 2030

On April 27, 2020, the Government issues the Resolution No. 58/NQ-CP on the Action Program of the Government on implementation of the Resolution No. 50-NQ/TW dated August 20, 2019 of the Politburo on the orientations for completing institutions and policies, and improving the quality and efficiency of foreign investment cooperation by 2030.

To be specific, to achieve the objectives stipulated in the Resolution No. 50-NQ/TW of the XIIth Section, in the future, besides the regular tasks, the ministries, ministerial agencies, Government attached agencies, provinces and centrally run cities’ People's Committees should concretize and organize the implementation of the following tasks:

Firstly, the Ministry of Planning and Investment shall study and supplement regulations on "conditions on national defense and security" in the process of considering and granting investment registration certificates (or documents of equivalent legal validity) to new investment projects and the process of reviewing and approving investment activities through the form of capital contribution, share and capital contribution purchase. The Ministry shall study and develop

 

regulations on overcoming the situation of "thin capital", investment in "underground" and investment in "hiding".

Secondly, the Government assigns the Ministry of Finance to preside and coordinate with the Ministries and agencies to study and guide the implementation of the Law on Tax Administration and amend and supplement regulations on preventing price transfer of tax administration. In addition, the Ministry of Industry and Trade shall preside on perfecting regulation on anti-monopoly in accordance with international practices.

Besides, the ministries, agencies and localities shall strictly handle the unsynchronized implementation of institutions and policies between the central and local levels, and among localities; Strictly forbidden to grant, adjust, manage and negotiate foreign investment projects, promulgate regulations on investment incentives and supports in contrary to the competence. Simultaneously, handling of projects that cause environmental pollution, inefficient land use, long-term business losses, and projects that do not meet their commitments.

This Resolution takes effect on the signing date.

Ü  EXPORT – IMPORT

TO ABOLISH THE REGULATION ON EXPORT LICENSING TO MEDICAL MASKS

This content is prescribed by the Government in the Resolution No. 60/NQ-CP dated April 29, 2020 on the export of medical masks amid the COVID-19 prevention and control period.

Accordingly, the Government decides to abolish the regulation on applying the export licensing regime to medical masks according to the Government’s Resolution No. 20/NQ-CP dated February 28, 2020.

Based on the pandemic evolution and the needs of medical masks in the country, the Ministry of Health reports the Prime Minister to consider and decide appropriate management measures to ensure sufficient supply for the domestic pandemic prevention and control as prescribed by law.

 

The Government assigns the Ministry of Health and Ministry of Industry and Trade to publicize the list of medical mask producers and their production capacity. The Ministry of Finance is assigned to publicize the list of mask exporters and their export volumes. The Ministry of Industry and Trade is assigned to strengthen inspection, prevention and strictly handle establishments with unreasonable price increases in material prices, speculation in the hoarding of masks and manufacture of non-compliant medical masks.

The exporting businesses shall bear all responsibilities for the quality of their products and commit to selling medical masks to health establishments upon request.

Ü  CULTURE – SPORT – TOURISM

TOURISTS MAY SHARE INFORMATION ABOUT THE COVID-19 PANDEMIC
AT THE PLACE OF RESIDENCE

The Vietnam National Administration of Tourism issues the Decision No. 474/QD-TCDL on amending and supplementing some contents prescribed in “the Guidance on the COVID-19 pandemic prevention and control measures, ensuring safety at travel enterprises, tourist areas and spots, tourist accommodation establishments and tourist service business establishments” on May 01, 2020.

Accordingly, to annul the provision on prohibiting tourists, persons using tourist services and visitors coming to contact or work in tourist business establishments to share and post information about the pandemic in the tourist service business establishments on social networks and media. Besides, officials, tour guides and employees are not allowed to give untruthful and unproven information about the COVID-19 pandemic in the tourist service business establishments (as in the

 

previous provision, they are not allowed to share and post information about the pandemic in the tourist service business establishments on social networks and media).

In addition, the travel enterprise must make a book to monitor health status of each official, tour guide and employee and check the temperature for officials and employees at work places. An employee showing any sign of influenza, cough, fever or coming from infected areas or high risk areas according to the competent State agency's announcement must stay home and monitor his/her health at home.

This Decision takes effect on the signing date.


TO NOT ARRANGE TOO MANY TOURISTS TO SLEEP IN ONE ROOM

On April 29, 2020, the General-Director of the Vietnam National Administration of Tourism issues the Decision No. 473/QD-TCDL on providing the Guidance on the COVID-19 pandemic prevention and control measures, ensuring safety at travel enterprises, tourist areas and spots, tourist accommodation establishments and tourist service business establishments.

First, travel enterprises, tourist areas and spots, tourist accommodation establishments and tourist service business establishments must clean and disinfect public and service areas every day; elevators and reception areas must be cleaned and disinfected at least 03 times a day.

In addition, tourist services shall be only organized if the provisions on distancing and number of people are fully met. For food and drink catering services at tourist accommodation establishments, if failing to ensure the

 

prescribed distance, food and drink will be served at guests' bedrooms, not arrange too many people to sleep in one room.

Noticeably, tourists, persons using tourist services and visitors coming to contact or work in tourist business establishments must be check their temperature when coming to carry out transaction, work and use tourist services; wear masks, except for the case of being in bedrooms or when eating and drinking at the dining table in restaurants and bars. Concurrently, tourists are not allowed to share personal belongings such as cups, water bottles, towels, etc.; it is recommended to often wash hands properly; cover nose and mouth when coughing and sneezing, especially, when eating and drinking.

This Decision takes effect on the signing date.

 

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