Legal Document Updates in English 24/2011)

ADJUSTING ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF INFORMATION AND COMMUNICATIONS
 

The Government issued the Decree No. 50/2011/ND-CP dated June 24, 2011 amending Article 3 of the Decree No. 187/2007/ND-CP dated December 25, 2007 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Information and Communications.

Accordingly, the Ministry’s organization structure includes 25 units instead of 26 as previous regulation. Specifically, in the new organization structure of the Ministry of Information and Communications will not include The Information and Communication Technology Quality Control Department; at the same time the Telecommunications Department is changed to the Telecommunications Bureau.

Units under the Ministry are divided in accordance with functions, among them, 18 units will assist the Minister in performing the state management function; 07 units are non-business organizations of the Ministry. The Organization and Personnel; Planning-Finance; and Science and Technology Departments may organize sections.

The Minister of Information and Communication shall submit to the Prime Minister for promulgation a list of other non-business units, state finance organizations and press agencies attached to the Ministry.

These amendments take effect on August 15, 2011.

TWO MORE ORGANIZATIONS ARE ALLOWED TO RECRUIT FOREIGN EMPLOYEES
 

Government issued the Decree No. 46/2011/ND-CP on amending; supplementing some Articles of the Decree No. 34/2008/ND-CP dated March 25, 2008 of the Government on employment and administration of foreign employees working in Vietnam.

Accordingly, the Decree supplements more 2 forms of enterprises allowed to use foreign employees: associations, enterprise associations are established in accordance with Vietnam legal regulations; business households and individuals who are allowed to do business according to Vietnam legal regulations by authorized agencies.

At least thirty (30) days prior to recruiting employees, the employer must publish its need to recruit employees in planned positions of foreigners on at least 01 (one) some central newspaper and at least 01 (one) local newspaper in one of written, oral, pictorial or electronic form with the contents: number of employees, positions, professional knowledge, salary level and other incomes, working conditions and other contents required by employees.

It shall not be necessary to publish the above-mentioned notice in a central or local newspaper if the employer recruits employees via a recruitment agency or

foreigners in Vietnam are working in international schools within the management scope of foreign diplomatic representative agencies, international inter-government organizations in Vietnam.

In the process of making calling document, requirement document, investors have to regulate contents in using Vietnamese labors and foreigners in accordance with legal regulations, especially, Vietnamese labors must be prior  in doing jobs that they have capabilities. In the case that the package need foreigners with suitable professional knowledge with the package, ways of using foreigners including: occupation positions, quantity, professional knowledge, experience and time of implementation must be regulated in calling document and requirement document by contractors.

The Decree also amends and supplements some regulations on process, procedure of issuing, extending and re-issuing work permits for foreign employees working in Vietnam as well as responsibilities of Ministries, industries and localities in managing foreign employees in Vietnam.

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

OLD CAR IS DUTIABLE TO BOTH 0% AND ABSOLUTE TAX
 

The Prime Minister formally signed to issue the Decision No. 36/2011/QD-TTg dated June 29, 2011 on issuing import tax rate for used cars from 15 seats or less. Accordingly, used cars from 09 seats or less with cylinder capacity of over 1.5 liters are dutiable to absolute rate and relative rate.

In particularly, used cars from under 09 seats with cylinder capacity between 1,5 liters and less than 2,5 liters will be dutiable to tax rate equal to new cars of the same type, added with the absolute rate of 5.000 USD/car. Equivalently, cars with cylinder capacity between 2,5 liters and above after applying above tax rate must add more the absolute of 15.000 USD/car.

For other type of car, the absolute rate is increased. For cars from 10 seats to 15 seats (including driver) between above 2.000cc, the tax rate is 90500 USD (increase 1.500 USD compared to current regulations); between above 2.000cc and 3.000cc increase from 12.000 USD/car to 13.000 USD/car; between above 3.000cc, the tax rate increased to 17.000 USD/car.

For cars from 09 seats or less (including driver) with the cylinder capacity of less than 1.000cc, the absolute tax rate increases by 500USD to 3.500 USD/car; - between 1.000cc and 1.500cc , the tax rate increases by 1000 USD to 8000 USD/car.

To base itself on the practical situation in each specific period to issue Decision on increasing or reducing by 20% the tax rates regulated at Article 1 of this Decision, but not over the ceiling level in accordance with Vietnam’s commitment of joining the World Trade Organization (WTO) control and regulate the domestic consumption market, prevent the utilization for commercial frauds. To report thereon to the Prime Minister in case of the adjustment over 20%.

The new tax rate will be applied from August 15, 2011; this Decision replaces the Decision No. 69/2006/QD-TTg dated March 28, 2006 of the Prime Minister.

SUPPLEMENT BENTONIT CLAY PIT ALLOWED TO EXPLORE IN KON TUM
 

On June 27, 2011, the Ministry of Industry and Trade issued the Decision No. 3133/QD-BCT supplementing the Planning on zoning of areas for exploration, mining processing and use of industrial minerals (serpentine, barite, graphite, fluorite, bentonite, diatomite and talc) up to 2015, with a vision toward 2025 taken into consideration.

Accordingly, the Ministry adjusts, supplements bentonit clay pit of Ve village and Lam Tung region, Iachim commune, Kon Tum city, Kon Tum province to the

This Decision takes effect on the signing date and supplements the Decision No. 41/2008/QD-BCT dated November 17, 2008. Other contents of the Decision No. 41/2008/QD-BCT dated November 17, 2008 have no change.

SOME CONTENTS RELATING TO ATTORNEY PAPER
 

The Ministry of Industry and Trade issued the Official Dispatch No. 5569/BCT-XNK dated June 22, 2011 on the implementation of Announcement No. 197/TB-BCT and the Circular No. 20/2011/TT-BCT.

Attorney paper is the agreement among relevant paper. To unify the implementation of the Announcement No. 197/TB-BCT dated May 06, 2011 on import of wine, cosmetics and mobile phones and the Circular No. 20/2011/TT-BCT dated May 12, 2011 of the Ministry of Industry and Trade stipulating additional procedures for imported cars from 09 seats or less, the Ministry of Industry and Trade suggests the General Department of Customs to guide custom units directly under the General Department of Customs some relevant contents to attorney paper, appointed as importer, distributor.

However, contents of attorney paper should include some primary contents as Name, address of attorney trader; name, address of authorized trader; scope of attorney (import and distribute goods in Vietnam); name, brand of authorized goods; time of attorney.

Languages of attorney paper are Vietnamese, English, or bilingually Vietnamese and English. Attorney trader must be genuine production firm, legal ownership firm for trademark or foreign trader who has rights to distribute those goods in Vietnam in case that production firm, legal ownership firm for that trademark doesn’t directly authorize.

This Official Dispatch takes effect on the signing date.

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.