Legal Document Updates in English (26/2014)

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NUMBER

TITLE

 

In This Updates:

LABOR – SALARY

 

LABOR - SALARY

1

06/2014/TT-BLDTBXH

Circular No. 06/2014/TT-BLDTBXH dated March 6, 2014 of the Ministry of Labor, War Invalids and Social Affair promulgating the occupational safety inspection of machinery, equipment, supplies with occupational safety’s strict requirements under the management of the Ministry of Labor, War Invalids and Social Affair

 

Change the operation conditions of occupational safety’s strict requirements

Page 2

ACCOUNTING – AUDIT

 

ACCOUNTING - AUDIT

 

2

39/2014/TT-BTC

Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance on guiding the implementation of the Government’s Decree No. 51/2010/ND-CP of May 14, 2010, and Decree No. 04/2014/ND-CP of January 17, 2014, on goods sale and service provision invoices

 

Enterprises with a charter capital of VND 15 billion are entitled to create self-printed invoices

Page 2

COMMERCE - ADVERTISING

 

COMMERCE -  ADVERTISING

3

42/2014/ND-CP

Decree No. 42/2014/ND-CP dated May 14, 2014 of the Government on management of multi-level marketing activities

 

Multi-level marketing business must have minimum capital of VND 10 billion

Page 3

SCIENCE – TECHNOLOGY

 

SCIENCE - TECHNOLOGY

 

4

04/2014/TT-BKHCN

Circular No. 04/2014/TT-BKHCN dated April 08, 2014 of the Ministry of Science and Technology guiding on the production technology level’s evaluation

 

Guiding on the production technology level’s evaluation

Page 3

ECONOMIC – SOCIAL AFFAIRS

 

ECONOMIC – SOCIAL AFFAIRS

5

38/2014/ND-CP

Decree No. 38/2014/ND-CP dated May 06, 2014 of the Government on the management of chemicals subject to control under the Convention on the prohibition of the development, production, stockpiling and use of chemical weapons and on their destruction

 

Conditions for producing toxic chemical Schedule 1

Page 3

 

SUMMARY:

 

Ü LABOR - SALARY


CHANGE THE OPERATION CONDITIONS OF OCCUPATIONAL SAFETY’S
STRICT REQUIREMENTS
 

On March 06, 2014, the Ministry of Labor, War Invalids and Social Affairs issued the Circular No. 06/2014/TT-BLDTBXH promulgating the occupational safety inspection of machinery, equipment, supplies with occupational safety’s strict requirements under the management of the Ministry of Labor, War Invalids and Social Affair. Within 01 year (instead of 02 years as the previous regulations) from the date of issue of the eligibility certificate, the organization shall establish and maintain a occupational safety inspection quality control system conformable with ISO 9001:2008 or ISO / IEC 17020:2001.

Accordingly, from May 01, 2014, organization issued with the Eligibility certificate must satisfy some conditions beside current regulations such as each object must be inspected by at least 02 (two) inspectors who are organization’s official members (civil servants or employees signing at least 12-month contracts or indefinite contracts); The chief technician must be an inspector, and must have at least 05 (five) year’s experience in technical fields related to inspected objects (including design, production, installation, repair, use, operation or maintenance) or have at least 03

 

(three) years’ experience in inspection..within 01 (one) year from the date of issue of the eligibility certificate, the organization shall establish and maintain a occupational safety inspection quality control system conformable with ISO 9001:2008 or ISO / IEC 17020:2001.

Besides, the Circular also details the conditions for the person issued with inspector’s certificate. In particular, the person issued with inspector’s certificate  must have  at least a bachelor’s degree in a technical field suitable for his/her inspection tasks; have at least 02 (two) years’ experience in working as an inspection technician or in a field related to the inspected objects mentioned in the Certificate;  has certificates of completion of periodic training courses on occupational safety inspection suitable for the wanted Certificate, issued by the training organization and have at least a 12-month contract with the Inspection Organization and being introduced by the Inspection Organization.

This Circular takes effect on May 1, 2014 and replaces the Circular No. 37/2010/TT-BLDTBXH dated December 22, 2010.

Ü ACCOUNTING - AUDIT


ENTERPRISES WITH A CHARTER CAPITAL OF VND 15 BILLION ARE
ENTITLED TO CREATE SELF-PRINTED INVOICES
 

In accordance with the Circular No. 39/2014/TT-BTC guiding the implementation of the Government’s Decree No. 51/2010/ND-CP of May 14, 2010, and Decree No. 04/2014/ND-CP of January 17, 2014, on goods sale and service provision invoices. Accordingly, entities entitled to create self-printed invoices are enterprises and non-business units entitled to create self-printed invoices after obtaining a tax identification number include enterprises lawfully established in industrial parks, economic zones, export-processing zones and hi-tech parks; public non-business units engaged in production and business activities in accordance with law; enterprises and banks with a charter capital of VND 15 billion or more actually contributed by the time of notifying invoice issuance, including their branches and attached units in localities other than provinces or cities where their head offices are based that declare and pay VAT.

Enterprises established after 01/06/2014 having a charter capital of under VND 15 billion that are engaged in production or service provision and invest in procurement of fixed assets, machinery and equipment valued at VND 1 billion or more as written in purchase invoices at the time of notifying invoice issuance may themselves print invoices for use in goods sale or service provision.

Before creating invoices, above organization shall issue a decision on the use of self-printed invoices and take responsibility for its decision. A decision on the use of self-

 

printed invoices has the following principal contents such as name of the equipment system (computer, printer and applied software) used to print invoices; technical section or name of the service provider in charge of technical aspects of invoice printing; responsibilities of each section involved in the creation, making out, circulation and storage of self-printed invoices’ data within the organization and formats of self-printed invoices of different types together with their use purposes, which must contain items to cover all the contents.

Beside the regulations on entities entitled to create self-printed invoices, this Circular also  regulates sale of goods and provision of services without invoices. When selling goods or services without invoices under Clause 1 of this Article, a seller shall make a statement of retail of goods or services, which must indicate the name, tax identification number and address of the seller, names of sold goods or provided services and their values, date of making and name and signature of the maker. When the seller pays value-added tax by the credit method, this statement must include the items “value-added tax rate” and “value-added tax amount.” Sold goods or provided services shall be written on the statement in the order of their sale during the day.

This Circular takes effect on June 1, 2014 and annuls the Circular No. 64/2013/TT-BTC of May 15, 2013

Ü COMMERCE - ADVERTISING


MULTI-LEVEL MARKETING BUSINESS MUST HAVE MINIMUM CAPITAL OF
VND 10 BILLION
 

This is one of new contents prescribed at the Decree No. 42/2014/ND-CP dated May 14, 2014 of the Government on management of multi-level marketing activities.

Accordingly, multi-level marketing businesses are prohibited to commit the acts as requesting persons wishing to participate in multi-level marketing to deposit or pay a certain sum of money in any form in order to have the right to participate in a multi-level marketing network; requesting persons wishing to participate in multi-level marketing to buy a certain quantity of goods in any form in order to have the right to participate in a multi-level marketing network; requesting persons wishing to participate in multi-level marketing to pay an additional sum of money in any forms to have the right to maintain, develop or expand their multi-level marketing networks; unreasonably restricting in any forms multi-level marketing participants’ right to develop their networks and so on. Also from July 01, 2014, permitting multi-level marketing participants to receive commissions, bonuses or other economic benefits from luring other persons into participating in multi-level marketing; refusing to pay, without plausible reasons, commissions, bonuses or other economic benefits to be

 

enjoyed by multi-level marketing participants; requesting multi-level marketing participants to recruit, or expand multi-level marketing contracts with, a certain number of multi-level marketing participants in order to enjoy commissions, bonuses or other economic benefits; requesting participants to conferences, seminars or training courses on one of the contents to pay money or charges in any forms other than reasonable expenses for purchase of training documents;

Also from July 01, 2014, an organization registering multi-level marketing activities must satisfy conditions as it is an enterprise established in Vietnam in accordance with law which has registered the retail business by the mode of multi-level marketing; its legal capital must be VND 10 billion dong; goods traded by the mode of multi-level marketing conform with the enterprise registration certificate or the investment certificate; it satisfies the business conditions or has obtained a certificate of eligibility for business as prescribed by law in case it trades in goods subject to conditional business…..

This Decree replaces the Decree No. 110/2005/ND-CP of August 24, 2005 and takes effect on July 1, 2014.

Ü SCIENCE - TECHNOLOGY


GUIDING ON THE PRODUCTION TECHNOLOGY LEVEL’S EVALUATION
 

On April 08, 2014, the Ministry of Science and Technology issued the Circular No. 04/2014/TT-BKHCN guiding on the production technology level’s evaluation. Sectors in the application of contents and process of evaluation of technology level in manufacturing  industries includes processing, fabrication, assembly and supporting industries.

In accordance with the guidance of this Circular, production technology is divided into four groups of basic component: group of technological equipment represented in the machinery, tools and means abbreviated as T (Technoware); group of human resources represented in the capacity to absorb the engineering and technology for production abbreviated as H (Humanware); group of information represented in documents and information data abbreviated as I (Infoware); group of organization and management represented in the work of organization and management abbreviated as O (Orgaware). The evaluation

 

of production technology level of enterprises or sectors is done on the basis of level achieved of criteria of four groups of basic component T, H, I, O.

The group of criteria on technological equipment include 4 criteria such as level of depreciation of equipment and technology; capital intensity of equipment and technology; degree of innovation of equipment and technology and  origin of equipment and technology. Basing on the

The evaluation of production technology level in quantitative terms, using the common scale (100 points) to make the same level of evaluation. The classification of technology level depends on the total points achieved of criteria with 04 levels: advanced, advanced average, average and backward.

This Circular takes effect on June 01, 2014.

Ü ECONOMIC – SOCIAL POLICIES


CONDITIONS FOR PRODUCING TOXIC CHEMICAL SCHEDULE 1
 

On May 06, 2014, the Government issued the Decree No. 38/2014/ND-CP on the management of chemicals subject to control under the Convention on the prohibition of the development, production, stockpiling and use of chemical weapons and on their destruction.

Organizations and individuals are not allowed to produce Schedule 1 chemicals, unless they produce such chemicals in special cases to serve scientific research, maintenance of national defense and security or prevention and combat of epidemics and diseases. The production of Schedule 1 chemicals must satisfy the conditions as having an enterprise registration certificate or an investment certificate or a business registration certificate granted by a competent state agency, stating a chemical business line; having made a written commitment; having appropriate location, space, workshops, machinery, equipment, technological process and storehouses up to quality standards; having a laboratory for testing and analysis or having reached agreement with a designated or accredited testing unit which has registered for testing operation in accordance with law on product and goods quality for the purpose of

 

quality control and having  a waste treatment system to ensure that waste treatment conforms to national environmental standards and technical regulations…Especially, the director or technical deputy director of the facility producing Schedule chemicals must possess a university or higher-level degree in chemicals. Managerial, technical and executive staffs of the Schedule 1 chemical facility must possess professional qualifications in chemicals.

Within 1 (one) year after July 01, 2014, organizations and individuals that currently produce, trade in, process, consume, stockpile, import and export Schedule 1, Schedule 2, Schedule 3, DOC and DOC-PSF chemicals and fail to fully satisfy the conditions prescribed in this Decree shall fully satisfy such conditions. If failing to fully satisfy the conditions, they shall suspend their operations until they satisfy the conditions.

This Decree takes effect on July 1, 2014, and replaces the Government’s Decree No. 100/2005/ND-CP of August 3, 2005.

 

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