Legal Document Updates in English (39/2021)

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NUMBER

TITLE

 

In This Updates:

TAX – FEE – CHARGE

 

TAX – FEE – CHARGE

1

78/2021/TT-BTC

Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, and the Government's Decree No. 123/2000/ND-CP dated October 19, 2020, on invoices and documents

 

Apply e-invoices for business households and individuals from July 01, 2022

Page 2

LABOR - SALARY

 

LABOR - SALARY

2

28/2021/QD-TTg

Decision No. 28/2021/QD-TTg dated October 01, 2021 of the Prime Minister on defining the implementation of support policy for employees and employers affected by the COVID-19 pandemic from the Unemployment Insurance Fund

 

Employees shall be supported up to VND 3.3 million/person from the Unemployment Insurance Fund

Page 2

LAND – HOUSING

 

LAND – HOUSING

3

27/2021/QD-TTg

Decision No. 27/2021/QD-TTg dated September 25, 2021 of the Prime Minister on reduction of land rental for 2021 for subjects affected by the COVID-19 pandemic

 

Reduce 30% of land rentals in 2021 for land lessees affected by COVID-19 pandemic

Page 3

INVESTMENT

 

INVESTMENT

4

29/2021/QD-TTg

Decision No. 29/2021/QD-TTg dated October 06, 2021 of the Prime Minister on special investment incentives

 

New and expanded investment projects are entitled to special investment incentives

Page 3

EXPORT – IMPORT

 

EXPORT – IMPORT

5

124/NQ-CP

Resolution No. 124/NQ-CP dated October 06, 2021 of the Government on continuing the extension of storage duration of aviation fuel temporarily imported for re-export

 

Extend the storage duration of petrol and oil shipments until the end of 2021

Page 3

6

82/2021/TT-BTC

Circular No. 82/2021/TT-BTC dated September 30, 2021 of the Ministry of Finance providing regulations on customs supervision of imports transported from border gates to border gates in case imports are congested or at risk of congestion at seaports where are currently placed under social distancing measures under the Prime Minister's Directive No. 16/CT-TTg dated March 31, 2020, on implementing urgent measures to prevent and control the COVID-19 pandemic

 

Imports congested at seaports may be transported to other seaports for storage

Page 4

7

1921/QD-BTC

Decision No. 1921/QD-BTC dated September 30, 2021 of the Ministry of Finance on adding commodities eligible for import duty exemption to the list of commodities eligible for import duty exemption for the prevention and control of acute respiratory infections caused by new strains of Coronavirus, attached to the Minister of Finance’s Decision No. 155/QD-BTC dated February 07, 2020

 

Seven more commodities eligible for import duty exemption for COVID-19 prevention

Page 4

INFORMATION - COMMUNICATIONS

 

INFORMATION - COMMUNICATIONS

8

88/2021/ND-CP

Decree No. 88/2021/ND-CP dated October 01, 2021 of the Government on collection of fees for granting the right to use radio frequencies, auction, licensing and transfer of the right to use radio frequencies for frequency bands

 

Guidance on collection of fees for granting the right to use radio frequencies

Page 4

POLICY

 

POLICY

9

107/NQ-CP

Resolution No. 107/NQ-CP dated September 11, 2021 of the Government on the Government’s regular meeting in August 2021

 

Promulgation of inappropriate regulations that could obstruct goods circulation is banned

Page 5

INDUSTRY

 

INDUSTRY

10

08/2021/TT-BLDTBXH

Circular No. 08/2021/TT-BLDTBXH dated August 30, 2021 of the Ministry of Labor, Invalids and Social Affairs on promulgation of the procedures for technical safety inspection on metal piping systems transporting compressed air, liquefied gas, and dissolved gas

 

Procedures for technical safety inspection on metal piping systems transporting compressed air

Page 5

 

SUMMARY:

 

Ü TAX – FEE – CHARGE

APPLY E-INVOICES FOR BUSINESS HOUSEHOLDS AND INDIVIDUALS FROM JULY 01, 2022

The Circular No. 78/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, and the Government's Decree No. 123/2000/ND-CP dated October 19, 2020, on invoices and documents is issued on September 17, 2021 by the Ministry of Finance.

Specifically, enterprises, business households and individuals making tax payments by declaration method that provide goods and services directly to the customers according to the business model may choose to use e-invoices created from POS cash register with network connection for transmission of e-data to the tax agency or e-invoices with or without codes.

Business households and individuals who make a tax payment by the declaration method must use e-invoices. If the business households and individuals making tax payment by the presumption method wish to use invoices, the tax agencies shall issue e-invoices on a case-by-case basis.

 

If the business households and individuals making tax declarations on a case-by-case basis wish to use invoices, the tax agencies shall issue e-invoices on a case-by-case basis.

Besides, an organization providing solutions of e-invoice with or without the tax agency’s code for sellers and buyers must satisfy the following criteria: Being an organization operating in the field of information technology that is established under Vietnamese law; Information about its e-invoice services is published on the organization's website; Having at least 5 employees with a university degree majoring in information technology; Having technical infrastructure, information technology equipment and software systems that meet the requirements, etc.

The Decree takes effect on July 01, 2022.

Ü LABOR - SALARY

EMPLOYEES SHALL BE SUPPORTED UP TO VND 3.3 MILLION/PERSON
FROM THE UNEMPLOYMENT INSURANCE FUND

On October 01, 2021, the Prime Minister promulgates the Decision No. 28/2021/QD-TTg on defining the implementation of support policy for employees and employers affected by the COVID-19 pandemic from the Unemployment Insurance Fund.

Based on the unemployment insurance premium payment period (determined at the time of September 30, 2021) during which the employee has not yet received any unemployment allowance; one-off support in cash for employees shall be as follows: If the unemployment insurance premium payment period is less than 12 months, the employee shall be entitled to a support of VND 1,800,000/person; If the period is between full 108 months and less than 132 months, the employee shall be entitled to a support of VND 2,900,000/person; If the period is 132 months or more, the support shall be VND 3,300,000/person; etc.

 

Besides, employers specified in Article 43 of the Law on Employment that have been paying unemployment insurance premiums before October 01, 2021 (excluding state agencies, political organizations, socio-political organizations, people’s armed forces units, public non-business units whose frequent expenditures are covered by the state budget according to the Decree No. 60/2021/ND-CP) are allowed to reduce the contribution rate from 1% to 0% of the monthly wage fund of the employees obliged to participate in unemployment insurance.

The reduction period of 12 months starts from October 01, 2021, to the end of September 30, 2022.

This Decision takes effect on October 01, 2021.

Ü LAND – HOUSING

REDUCE 30% OF LAND RENTALS IN 2021
FOR LAND LESSEES AFFECTED BY COVID-19 PANDEMIC

The Decision No. 27/2021/QD-TTg on reduction of land rental for 2021 for subjects affected by the COVID-19 pandemic is issued on September 25, 2021 by the Prime Minister.

Specifically, to reduce payable land rentals by 30% for 2021 for land lessees specified in organizations, units, enterprises, households and individuals directly leasing land from the State with annual land rental payment. This reduction applies to land lessees ineligible for land rental exemption or reduction and land lessees eligible for land rental reduction as specified by laws.

Land rental reduction levels shall be calculated based on payable land rental amounts for 2021 as specified by law. In case a land lessee is entitled to the prescribed land rental reduction, a 30% reduction of land rental shall be calculated

 

based on the land rental amount he/she/it has to pay after being eligible for the prescribed current land rental reduction.

In addition, a land lessee shall submit a dossier of request for land rental reduction to a tax agency, an economic zone management board, a hi-tech management board or other agency from the September 25, 2021 to December 31, 2021. In case such dossier is submitted from January 01, 2022 onward, he/she/it shall not be entitled to land rental reduction. Within 30 days after receiving a complete dossier, a competent agency shall determine the to-be-reduced land rental amount and issue the decision on land rental reduction.

The Decision takes effect on the signing date.

Ü INVESTMENT

NEW AND EXPANDED INVESTMENT PROJECTS
ARE ENTITLED TO SPECIAL INVESTMENT INCENTIVES

On October 06, 2021, the Prime Minister issues the Decision No. 29/2021/QD-TTg on special investment incentives.

Accordingly, special investment incentives shall be implemented on the following principles: Special investment incentives shall be applied to new investment projects and expanded investment projects; Special investment incentives shall be specified in the Investment Registration Certificate, the Decision on approval of the investment policy or agreed in writing with the competent state agency; During the period of enjoyment of special investment incentives, the economic organization shall be eligible for the incentives equivalent to the actual conditions it meets for the remaining period of incentive enjoyment; etc.

Besides, employees personally involved in research and development activities include those who hold collegial or higher degree and fully satisfy 2 criteria as follows:

 

The rate of employees holding collegial degree does not exceed 30%; Having signed labor contracts with a term of 1 year or more or indefinite-term labor contracts at the research and development department or a division with similar functions of the enterprise.

The criteria for technology transfer shall be determined as follows: Having been granted a certificate of transfer of technologies eligible for transfer promotion as prescribed; Transferring technology to less than 3 Vietnamese enterprises within 5 years from the date of issuance of the Investment Registration Certificate or the Decision on approval of investment policies or a written agreement with competent state agencies.

This Decision takes effect on the signing date.

Ü EXPORT – IMPORT

EXTEND THE STORAGE DURATION OF PETROL AND OIL SHIPMENTS UNTIL THE END OF 2021

The Government promulgates the Resolution No. 124/NQ-CP on continuing the extension of storage duration of aviation fuel temporarily imported for re-export on October 06, 2021.

Specifically, the Government agrees to extend the storage period in Vietnam to the end of December 2021 for petrol and oil shipments that are temporarily imported for aviation supplies but cannot be re-exported under the Government’s Decree No 69/2018/ND-CP dated May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management as proposed in the Ministry of Industry and Trade’s Document No. 4724/BCT-XNK dated August 05, 2021.

 

At the same time, to assign the Ministry of Industry and Trade to assume the prime responsibility for, and coordinate with the Ministry of Finance and related agencies in, organizing the implementation of the plan according to the law-specified order and procedures and relevant regulations, ensuring stringency, proper beneficiaries, and avoidance of abuse of the policy for personal gain; and take the entire responsibility for the reported and proposed contents and data.

The Resolution takes effect on the signing date.

IMPORTS CONGESTED AT SEAPORTS MAY BE TRANSPORTED
TO OTHER SEAPORTS FOR STORAGE

The Circular No. 82/2021/TT-BTC providing regulations on customs supervision of imports transported from border gates to border gates in case imports are congested or at risk of congestion at seaports where are currently placed under social distancing measures under the Prime Minister's Directive No. 16/CT-TTg dated March 31, 2020, on implementing urgent measures to prevent and control the COVID-19 pandemic is issued on September 30, 2021, by the Ministry of Finance.

Accordingly, imports shall be considered being congested or at risk of congestion at seaports in the following cases: The port operation is affected by the COVID-19 pandemic, which is beyond the port's ability to overcome; Imports backlogged in storing yards reach over 90% of the seaport's planned import loading capacity; Obtaining maritime authority’s certification of the congestion or risk of congestion due to the impact of the above-mentioned factors; Seaport operation

 

enterprises send a written notice of the congestion or risk of congestion of imports to the Customs Branch managing seaports where imports are stored, enclosed with the maritime authority’s certification.

Besides, imports currently stored at the seaport which are transported to another seaport, inland container depot, or inland clearance depot must fully satisfy the following requirements: Imports with the name declared on the E-manifest system must not be in the list of imports subject to customs procedures at the border gate of importation; Full container load (not transporting bulk cargoes); Goods for which the import customs declaration has not yet been registered; Goods are not in the list of monitoring, inspection, and handling according to the functional agencies' requirements.

This Circular takes effect on the signing date.

SEVEN MORE COMMODITIES ELIGIBLE FOR IMPORT DUTY EXEMPTION
FOR COVID-19 PREVENTION

On September 30, 2021, the Ministry of Finance promulgates the Decision No. 1921/QD-BTC on adding commodities eligible for import duty exemption to the list of commodities eligible for import duty exemption for the prevention and control of acute respiratory infections caused by new strains of Coronavirus, attached to the Minister of Finance’s Decision No. 155/QD-BTC dated February 07, 2020.

According to the Decision, to add materials for the production of COVID-19 test strips to the list of commodities eligible for

 

import duty exemption for the prevention and control of acute respiratory infections caused by new strains of Coronavirus. Such commodities include: Aluminum bags (for storing test kits); Bottom test strip covers (for assembling test strips); Top test strip covers (for assembling test strips); Sample tubes (for storing testing samples); Tube holders (to fixing tubes); Nasopharyngeal swabs (for taking samples); Nasal swabs (for taking samples).

The Decision takes effect on the signing date.

Ü INFORMATION - COMMUNICATIONS

GUIDANCE ON COLLECTION OF FEES
FOR GRANTING THE RIGHT TO USE RADIO FREQUENCIES

The Government promulgates the Decree No. 88/2021/ND-CP on collection of fees for granting the right to use radio frequencies, auction, licensing and transfer of the right to use radio frequencies for frequency bands on October 01, 2021.

According to this Decree, in cases of auction of frequency bands for the development and application of technologies for efficiently using the radio frequency spectrum prioritized and encouraged in line with the Prime Minister’s decision and at the proposal of the Minister of Information and Communications, an enterprise shall pay fees for granting the right to use radio frequencies as follows:

Within a period of 03 months from the date of notification, the enterprise must pay 50% of the fees for granting the right to use radio frequencies in the first installment and submit the guarantee commitment of credit institutions, foreign bank

 

branches established under Vietnamese laws for the unpaid amount.

Within a period of 18 months from the date of notification, the enterprise must pay 25% of the unpaid fees for granting the right to use radio frequencies in the second installment. The enterprise must pay remaining 25% of the fees for granting the right to use radio frequencies in the last installment, within a period of 36 months from the date of notification.

Besides, an enterprise shall be administratively sanctioned as prescribed by law provisions and have its frequency band use licenses revoked if after 02 years from the date of licensing, the enterprise fails to deploy a sufficient number of radio stations to deploy as committed.

This Decree takes effect on the signing date.

Ü POLICY

PROMULGATION OF INAPPROPRIATE REGULATIONS THAT COULD OBSTRUCT
GOODS CIRCULATION IS BANNED

The Resolution No. 107/NQ-CP on the Government’s regular meeting in August 2021 is issued by the Government September 11, 2021.

Accordingly, in order to prevent and repel the pandemic as quickly and effectively as possible, the Government requests the Ministry of Health to urgently review and promulgate professional guidelines with specific and clear objectives, requirements and progress in testing, isolation, and treatment; specific instructions for people who have had 2 doses of vaccine. Support localities to develop socio-economic recovery and development plans after the COVID-19 pandemic has been under control.

In addition, the Government requests provinces and cities to organize the implementation of stricter and more substantive social distancing measures, with the spirit of "staying where you are"; maintain “green zones”, “turn yellow zones into green zones and narrow red zones”; thoroughly and strictly isolate and block outbreak areas and sources of infection in

 

the fastest manner and the smallest scope, deploy fastest testing, not to allow cross-infection in isolation areas. At the same time, encourage and provide maximum support to enterprises to maintain production and business activities in the area according to the principle that production must ensure safety, and that safety is prerequisite for production. It is strictly forbidden to promulgate inappropriate or improperly regulations that could obstruct traffic, domestic goods circulation and import and export.

The Vietnam Social Insurance shall accelerate the processing of applications and implementation of policies to support employees and employers affected by the COVID-19 pandemic to the right people. The Ministry of Foreign Affairs shall take the initiative in properly preparing external activities; continue to effectively promote “vaccine diplomacy”.

Ü INDUSTRY

PROCEDURES FOR TECHNICAL SAFETY INSPECTION
ON METAL PIPING SYSTEMS TRANSPORTING COMPRESSED AIR

On August 30, 2021, the Ministry of Labor, Invalids and Social Affairs promulgates the Circular No. 08/2021/TT-BLDTBXH on promulgation of the procedures for technical safety inspection on metal piping systems transporting compressed air, liquefied gas, and dissolved gas.

Specifically, when conducting technical safety inspection on a piping system, the technical inspection organization must follow the following order: Check records and technical documents of the piping system; Conduct external and internal technical inspection on the system; Conduct quality tests; Inspect the operation of the system; Process the inspection results.

Additionally, when conducting the inspection of a piping system, the following conditions must be satisfied: The piping

 

system must be ready for inspection; There must be sufficient records and documents about the piping system; Environmental and weather factors do not affect the test results; The occupational safety and health conditions must be satisfied for the inspection of the piping system to be conducted.

The time limit for the periodic technical safety inspection is 03 years. For piping systems using flammable, explosive, hazardous, or corrosive substances or other piping systems that have been used for more than 12 years, the time limit for the periodic technical safety inspection is 02 years.

This Circular takes effect from September 15, 2021.

 

 

 

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