Legal Document Updates in English (23/2011)

PILOTAGE COMPANIES WILL DIRECTLY CHARGE MARITIME PILOTAGE
 

The Government issued the Decree No. 49/2011/ND-CP   dated June 21, 2011 amending, supplementing Decree No. 173/2007/ND-CP dated  November 28, 2007 of the Government on the organization and operation of maritime pilotage.

Accordingly, pilotage fees constitute a state budget revenue. Pilotage companies will directly charge maritime pilotage instead of the previous regulation that Port authorities collected and remitted pilotage fees into the state budget. The expense resource for paying maritime pilotage service is taken from maritime pilotage charging resource and supplemented from the state budget.

The Government also appoints the Ministry of Transport to be responsible for building, issuing the economic – technical level of maritime pilotage service and implementing orders on supply of maritime pilotage service in country.

The Ministry of Finance chairs and coordinate with the Ministry of Transport in instructing the regime on order on supply of maritime pilotage service, administrative system of charging, paying and using maritime pilotage in accordance with the legal regulations on charges, fees and suitable with the current situation on organization and operation of maritime pilotage.

These amends and supplements take effect on September 01, 2011.

08 CASES ARE EXEMPT FROM MILITARY CALL-UP DURING THE WAR TIME
 

The Government issued the Decree No. 42/2011/ND-CP dated June 13, 2011 regulating 08 cases that are exempt from military call-up during the war time.

Accordingly, citizens are exempt from military call-up in war time are holding important positions in state agencies, Communist Party of Vietnam, local to central social – political organizations,  economic organizations with large amount of labors or have great impacts on economic activities of  a region, an industry or a economic section of country; if these citizens join in the army,  the operations of agencies, organizations will be directly reduced, discontinued or even stopped, as the result, the management and operation of society and of the country economy will be directly affected.

Citizens have superior professional knowledge that is confirmed by authorized agencies and receive senior salaries on that profession knowledge; citizens have high vocational skills and many experience years in remaining activities of big agencies and organizations in war time; citizens have high scientific research knowledge or are the human resources to develop talents for country.

Especially, citizens who are exempt from military call-up in war time are sole children or their sole children are revolutionary martyr; citizens are in the group ensuring defense activities in war time.

However, when having necessary demands, the Ministry of National Defense is allowed to mobilize some professional citizens regulated in the section 1 of this Article to serve in Military. Citizens exempt from military call-up in war time can join in the army if they have voluntary application for serving Military and acceptance from heads of agencies, management organizations that citizens belong to.

This Decree takes effect on August 01, 2011 and replaces the Decree No. 82/HDBT dated May 06, 1982 of the Ministerial Council issuing list of positions and occupation for citizens on military service duty who are exempt from military call-up when receiving mobilization command.

SECURITY ASSURANCE MEASURES IN ATOMIC ENERGY FIELD IN VIETNAM
 

On March 25, 2011, the Prime Minister issued the Decision No. 450/QD-TTg approving the Scheme on application of security assurance measures in the field of atomic energy.

General objective is to protect political security and social order and safety in the field of atomic energy, contributing to the protection of national security, the Party's line and the State's policies and laws on application of atomic energy for peaceful purposes and socio-economic development.

To the year 2020, it is necessary to complete the physical, technical, professional and operational foundations and consolidate full-time forces (including the coaching and training system; the forces ready to respond to radiation and nuclear incidents); to assure absolute security and safety for the operation of nuclear power plants, and assure security of radioactive sources nationwide.

In order to archive these objective, the Deputy Minister of Public Security  shall assume the prime responsibility for implementing the Project on building and completing the system of legal documents, the organizational system, technical infrastructure facilities and human resource training for security assurance in the field of atomic energy with the estimated fund of around VND 40 billion.

The Project on prevention and detection of and fight against illegal acts to assure security of radioactive sources, radiation and nuclear facilities and activities in the field of atomic energy with the estimated fund of around VND 200 billion.

This Decision takes effect on March 25, 2011.

ILMENITE EXTRACTS ARE ALLOWED TO EXPORT TO THE END OF 2011
 

On June 14, 2011, the Government Office issued the Official Dispatch No. 3887/VPCP-KTN on titanium export.

Accordingly, the Deputy Minister approves on export regulations on ilmenite extracts and other products to the end of 2011 after balancing domestic demands. And the Ministry of Industry and Trade: presides and co-operates with People’s Committees of relevant provinces and cities, Vietnam Titanium Association directs enterprises in hastening investments in factories producing deep titanium and

making production on schedule; checks each authorized enterprises in exploring titanium, who have been investing in deep production factories, having stored titanium, collecting export titanium amount and submitting to the Prime Minister for reviewing and deciding.

Titanium export tax rate complies with current legal regulations.

This Official Dispatch takes effect on signing date.

TOBACCO IMPORT TAX RATE IS INCREASED TO 50% FROM AUGUST 04
 

On June 06, 2011, the Ministry of Finance issued the Circular No, 91/2011/TT-BTC amending preferential import tax rate for some commodity groups in the Preferential Import Tariff.

Accordingly, the import tax rate for fresh almond or fried almond, peeled almond is increased to 30% (increase more 10% compared to previous rate); import tax rates of mushroom ketchup and ketchup increase to 35% (increase more 5% compared to previous rate).

More especially, import tax rate for homogenized tobacco or reconstituted tobacco increase by 20 % to 50% from August 04, 2011; other powers for inhaling, other tobacco not for smoking, including chewing or spitting, Ang Hoon and other commodities simultaneously increase to 50%.

For group of equipments for water closet and spare parts made by cast i-ron or not yet glazed as well other commodities, import tax rates are also increased to 36% instead of 32% as before.

These amends and supplements take effect on August 04, 2011.

VAT FOR CARGO CASH VOUCHER IS SUGGESTED
FOR AIRLINE TICKET AGENCIES
 

On June 01, 2011, the General Department of Tax issued the Official Dispatch No. 1860/TCT-CS on forms of Value Added Tax invoice.

According to the answer on the Official Dispatch No. 807/TCTHK-TCKT dated April 28, 2022 of the Vietnam on questions on forms of VAT invoice, the General Department of Tax takes some regulations on the Circular No. 153/2010/TT-BTC on forms of invoice “Air freight receipts; international freight vouchers; banking service charge vouchers, etc. Their forms and contents comply with international practices and relevant laws and Symbol of invoice number pattern shows the sign of the name of invoice type, number of copies and serial number of the format of a type of invoice.”

Basing on above instruction, Vietnam Airlines Corporation has demand on using “VAT for cargo cash voucher” – Sample 01/GTKT3/001 for airline ticket agencies for Vietnam Airlines Corporation via BSP (BSP – Billing and Settlement Plan – is global intermediate organization established by IATA), Vietnam Airlines Corporation make announcement on issuing invoices prescribed at Article 9 of the Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance.