Legal Document Updates in English (39/2021)

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.

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.

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

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:

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.

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

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

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

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

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