Legal Document Updates in English (28/2022)

3 CASES WHERE VAT IS NOT REFUNDED BUT
CARRIED FORWARD TO THE SUBSEQUENT PERIOD

The Decree No. 49/2022/ND-CP amending and supplementing a number of the Government's Decree No. 209/2013/ND-CP dated December 18, 2013, detailing and guiding a number of articles of the Law on Value-Added Tax, which was amended and supplemented under Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP is issued on July 29, 2022 by the Government.

Accordingly, a business establishment which has already made business registration and registers to pay value-added tax (VAT) by the tax credit method, has new investment projects in the same province or city, or in a province or city other than the one where it is headquartered (except for some cases) at the investment stage, or oil and gas prospecting, exploration and development projects still at the investment stage, with the input VAT amount of goods and services arising in the accumulated investment stage not yet fully credited that is valued at VND 300 million or more, shall be entitled to VAT refund.

Also in accordance with this Decree, 3 cases where business establishments are not entitled to value-added tax refund but

may carry forward the investment projects’ tax amount not yet credited as prescribed by the investment law to the subsequent period include:

Firstly, natural resources or mineral exploitation investment projects licensed from July 01, 2016, or goods production investment projects with the total value of natural resources or minerals plus the energy cost making up 51% or more of the cost price of the products under investment projects, except for oil and gas prospecting, exploration and development projects as mentioned above.

Secondly, investment projects of establishments engaged in conditional production and business lines while failing to fully satisfy business conditions as prescribed by law.

Thirdly, investment projects of establishments engaged in conditional production and business lines while failing to fully maintain business conditions throughout their operation.

This Decree takes effect from September 12, 2022.

PUBLIC EMPLOYEES MAY RETIRE UP TO 5 YEARS LATER
THAN THE PRESCRIBED RETIREMENT AGES

This highlight content is prescribed in the Government’s Decree No. 50/2022/ND-CP dated August 02, 2022, providing regulations on retirement later than the prescribed retirement ages applicable to public employees in public non-business units.

Specifically, public employees may retire up to 5 years (60 months) later than their retirement ages as specified in Decree No. 135/2020/ND-CP. During the extended working period, public employees may only perform professional tasks without holding leadership or manager titles, and are not allowed to reserve allowances for leadership positions. In case public employees wish to stop working or the non-business units are no longer in need, the pension regime shall be settled.

This Decree applies to: Public employees holding the titles of professor and associate professor; Public employees holding the professional titles requiring a standard degree of doctoral degree or level 2 specialty; Forensic medicine and

DOSSIERS FOR IMPORT AND TEMPORARY IMPORT OF CARS AND MOPEDS

The Ministry of Finance issues the Circular No. 45/2022/TT-BTC amending and supplementing a number of articles of the Minister of Finance’s Circular No. 143/2015/TT-BTC of September 11, 2015, providing customs procedures for and management of automobiles and mopeds of subjects permitted to import or temporarily import these automobiles and mopeds for non-commercial purposes on July 27, 2022.

According to new provisions, a dossier for import or temporary import of an automobile or a moped comprises: An import declaration; A bill of lading or another transportation document of equivalent validity; A written registration for technical safety quality and environmental protection inspection of the imported motor vehicle (for automobiles); A written registration for technical safety quality and environmental protection inspection of the imported motorcycle or moped/engine of motorcycle or moped (for mopeds); A power of attorney to another organization or individual in Vietnam to carry out automobile/moped import or temporary import procedures (if any), etc.

Besides, provincial-level Customs Departments that carry out procedures for import or temporary import for re-export of automobiles or mopeds shall direct Customs Branches in performing procedures for import or temporary import for re-export of automobiles or mopeds as prescribed.

After completing procedures for import of an automobile or a moped (for cases of import of automobiles and mopeds as donations or gifts), the Customs Branch that carries out import procedures shall provide information on the serial number and date of the import declaration having undergone customs clearance procedures; and name and tax identification number of the automobile/moped importer to the provincial-level Tax Department that performs tax administration for such importer in order to perform tax administration and collect taxes under regulations.

This Circular takes effect on September 10, 2022.

6 MEDICAL DEVICES SUBJECT TO SAFE AND TECHNICAL INSPECTION

The Circular No. 05/2022/TT-BYT detailing a number of articles of the Government’s Decree No. 98/2021/ND-CP dated November 8, 2021, on the management of medical devices is promulgated on August 01, 2022 by the Ministry of Health.

Accordingly, 6 medical devices subject to safe and technical inspection include: Ventilator; Anaesthesia ventilator; Electric scalpel; Infant incubator; Defibrillator; Dialysis machine.

Besides, a number of medical devices of types B, C, and D that can be traded as other normal goods includes: Personal blood pressure monitor; Baby nasal aspirator; Electronic

thermometer, infrared thermometer; Nebulizer; Medical bandage and gauze; Condom; Contraceptive film (not containing drugs); Self-testing in vitro diagnostic medical devices for HIV, SARS-CoV-2, etc.

The Circular also provides the list of medical devices being granted import licenses as prescribed at Point d, Clause 2, Article 76 of Decree No. 98/2021/ND-CP, including X-ray imaging devices; magnetic resonance imaging; diagnostic ultrasound machine; diagnostic endoscopy system; cyclotron system; immunoassay machine; cell extractor, etc.

This Circular takes effect on August 1, 2022.

CHANGE ORGANIZATIONAL STRUCTURE OF
THE MINISTRY OF INFORMATION AND COMMUNICATIONS

The Decree No. 48/2022/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Information and Communications is issued on July 26, 2022 by the Government.

According to the Decree, the Ministry of Information and Communications has 26 units instead of 28 units as in previous regulations. Specifically, 20 units shall assist the Minister of Information and Communications in performing the state management function, including Post Department; Science and Technology Department; Planning and Finance Department; Digital Economy and Society Department; etc.

National Institute of Information and Communications Strategy; Information Center; VietnamNet Newspaper, and