Legal Document Updates in English (27/2019)

                                                            No.  27(422) – JULY - 2019

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NUMBER

TITLE

 

In This Updates:

ENTERPRISE

 

ENTERPRISE

1

53/NQ-CP

Resolution No. 53/NQ-CP dated July 17, 2019 of the Government on solutions to encourage and promote enterprises to invest in agriculture effectively, safely and sustainably

 

The Ministry of Health shall investigate food hygiene and safety issues not exceed 01 time per year

Page 2

TAX – FEE – CHARGE

 

TAX – FEE – CHARGE

2

40/2019/TT-BTC

Circular No. 40/2019/TT-BTC dated June 28, 2019 of the Ministry of Finance on amending and supplementing a number of Article of the Circular No. 15/2016/TT-BTC dated October 17, 2016 of the Ministry of Finance on management and use of support funding for basic training courses and under 03 months training courses

 

Salary for vocational teacher shall not excess VND 2 million/person/session

Page 2

CONSTRUCTION

 

CONSTRUCTION

3

40/2019/QH14

Law No. 40/2019/QH14 dated June 13, 2019 of the National Assembly on Architecture

 

Architecture practicing certificates shall be valid for 10 years

Page 2

POLICY

 

POLICY

4

19/CT-TTg

Directive No. 19/CT-TTg dated July 19, 2019 of the Prime Minister on providing solutions to promote sustainable growth and development of the Southern Key Economic Zone

 

To accelerate the progress of construct Ben Luc - Long Thanh expressway

Page 3

INDUSTRY

 

INDUSTRY

5

43/2019/TT-BTC

Circular No. 43/2019/TT-BTC dated July 12, 2019 of the Ministry of Finance on instructing the implementation of Clause 4 Article 24 of the Decree No. 82/2018/ND-CP dated May 22, 2018 of the Government on management of industrial parks and economic zones

 

02 expenses shall be depreciated when imposed enterprises income tax

Page 3

 

 

SUMMARY:

 

Ü  ENTERPRISE


THE MINISTRY OF HEALTH SHALL INVESTIGATE FOOD HYGIENE
AND SAFETY ISSUES NOT EXCEED 01 TIME PER YEAR
 

The Government issues the Resolution No. 53/NQ-CP on solutions to encourage and promote enterprises to invest in agriculture effectively, safely and sustainably on July 17, 2019.

Accordingly, continuing to improve the efficiency of state management in the spirit of the Government to create and empower the market to decide; improving the quality of agricultural business environment, the Government requires the Ministry of Health to assume the prime responsibility to cooperate with the Ministry of Agriculture and Rural Development, the Ministry of Industry and Trade to combine inter-branch inspection and examination of contents in each period of inspection of food safety and hygiene for agricultural products in strict accordance with the law (no more than once per year).
 

Besides, the Government set the Objectives by 2030, the growth rate of agricultural, forestry and fishery production value reaches about 3.0%/year; the growth rate of agricultural, forestry and fishery export turnover is about 6-8%/year. And by 2030, there are 80,000 to 100,000 enterprises with business investment activities in the agricultural sector effectively, of which there are about 3,000 to 4,000 large-scale enterprises and 6,000 to 8,000 medium-sized enterprises.

By 2030, Vietnam's agriculture ranks among the 15 most developed countries in the world, of which the agricultural processing industry ranks among the top 10 countries in the world. Vietnam is a deep processing center of world agriculture, a logistics center of global agricultural trade.

Ü   TAX – FEE – CHARGE


SALARY FOR VOCATIONAL TEACHER
SHALL NOT EXCESS VND 2 MILLION/PERSON/SESSION
 

On June 28, 2019, the Ministry of Finance issues the Circular No. 40/TT-BTC on amending and supplementing a number of Article of the Circular No. 15/2016/TT-BTC dated October 17, 2016 of the Ministry of Finance on management and use of support funding for basic training courses and under 03 months training courses.

Accordingly, fulltime teacher working in state education institutions: Applying current salary levels and allowances of teachers and lecturer. Vocational trainer other than cases above, payment rate shall be suggested by the head of agency assigned to formulate order price and shall not excess VND 2 million/person/session as regulated in point a
 

Clause 2 Article 5 of the Circular No. 36/2018/TT-BTC dated March 30 of the Ministry of Finance.

In addition, this Circular also regulates in case of disable learner, agency assigned to implement policy shall engage a contract with the training institution or produce and business establishments have Plan on vocational training associated with career for the disable and settle the payment in accordance with actual number of learner and training cost approved by the competent authority.

This Circular takes effect on September 01, 2019.

 

Ü  CONSTRUCTION


ARCHITECTURE PRACTICING CERTIFICATES
SHALL BE VALID FOR 10 YEARS
 

On June 13, 2019, the National Assembly approves the Law on Architecture No. 40/2019/QH14.

Accordingly, the architecture practicing certificate shall be valid nationwide for 10 years Architecture practicing certificates shall be regulated for intended applicant meet the following requirements:

- The intended applicant must hold university or higher qualification in the architecture sector;

- The intended applicant must have at least 3 years of experience acquired from previous involvement in providing architectural services or partnership with other self-employed practicing architects;

- The intended applicant must successfully pass the test for eligibility to receive architecture practicing certificate.

After the certificate expired, the certificate holder shall have to guarantee to keep practicing the career and do not commit
 

violations against rules of professional conduct for practicing architects so that he/she can be reissued the architect certificate.

The person holding the title as the leader of architectural design, the person bearing professional responsibility for architecture who working for entities providing architectural services and self-employed practicing architects must hold the certificate of practice of architecture to guarantee construction works quality.

In addition, this Law also regulates that architecture design must express traditional cultural values. To be specific, architectural works must show particular characteristics and features of nature, socio-economic, cultural, artistic; good habits and customs of ethnic groups; construction techniques and materials suitable for specific localities and ethnic groups.

This Law takes effect on July 01, 2020.

Ü  POLICY


TO ACCELERATE THE PROGRESS
OF CONSTRUCT BEN LUC - LONG THANH EXPRESSWAY
 

On July 19, 2019, the Prime Minister promulgate the Directive No. 19/CT-TTg on providing solutions to promote sustainable growth and development of the Southern Key Economic Zone (SKEZ).

Accordingly, the Prime Minister requires that the Ministry of Transport accelerates the progress of key projects and connective projects in the SKEZ, especially Ben Luc - Long Thanh highway, with expectation to start the Long Thanh International Airport Project in the fourth quarter of 2020. In addition, this Ministry shall need to instruct the technical

 

open of Trung Luong - My Thuan and My Thuan - Can Tho expressways by 2021.

Besides, the Prime Minister also assigns for the Ministry of Industry and Trade, the Ministry of Agriculture and Rural Development to give priority to developing the SKEZ’s network of logistics hubs in areas with geographical advantages and locating near consumers or goods supplies such as industrial parks and ports. Ho Chi Minh City, particularly the Tan Son Nhat-Long Thanh axis, shall be considered the development center to spread to neighboring areas.

Ü  INDUSTRY


02 EXPENSES SHALL BE DEPRECIATED
 WHEN IMPOSED ENTERPRISES INCOME TAX
 

On July 12, 2019, the Ministry of Finance issues the Circular No. 43/2019/TT-BTC on instructing the implementation of Clause 4 Article 24 of the Decree No. 82/2018/ND-CP dated May 22, 2018 of the Government on management of industrial parks and economic zones.

Accordingly, there are 02 types of expense   in constructing, operating or lending apartment buildings and social infrastructure works serving workers in industrial parks and economic zones shall be depreciated when imposed enterprise income tax:

 - Value of fixed asset: If such asset meet the requirement to be fixed asset as prescribed by the Ministry of Finance on regime of management, use and depreciation of fixed asset, value of such asset shall be included in value of the works and depreciated in determination taxable income of enterprise.
- Expenses: expenses’ depreciation in taxable income of enterprise shall be calculated in accordance with provision of laws on enterprise income tax.
This Circular takes effect on August 26, 2019.

 

 

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