Legal Document Updates in English (40/2019)

ELECTRONIC TAX PAYMENT SYSTEM FAIL ON THE DUE DATE,
WRITTEN DOCUMENTS SHALL BE ACCEPTED

This is the new regulation of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance on amending, supplementing some articles of the Circular No. 110/2015/TT-BTC dated 28 July 2015 of the Ministry of Finance, giving instructions on the electronic transactions in the tax field.

According to the new regulation, in case of errors caused by the General Department of Taxation's web portal on the last day of the time limit for submission of tax documents and tax payment, the General Department of Taxation is responsible for announcing the time of system failure, the time the system resumes operation. The taxpayers submit electronic tax documents and tax payment documents on the day succeeding the date the website of the General Department of Taxation continues to operate.  In case the taxpayers are required to submit paper documents directly to tax authorities or by post, tax authorities, State Treasuries or banks shall receive and carry out procedures for the taxpayers according to regulations.

In case information on tax return submission obligations, tax authorities shall update information about the taxpayers' tax return submission obligations, and at the same time send confirmation information to the taxpayers via the General Department of Taxation’s web portal or T-VAN service provision organizations within 02 working days instead of 05 days as former regulation.

The taxpayers using electronic tax transaction accounts access the General Department of Taxation’s web portal to look up, view and print all information about documents, vouchers, notices received/sent between tax authorities and the taxpayers.  On the 15th day of every month, the General Department of Taxation’s web portal publishes the tax book information of the previous month. Where tax book information does not match the tax data monitored by the taxpayers, the taxpayers shall contact direct supervisory tax authorities directly for settlement.

This Circular takes effect on November 05, 2019.

DEBT OF LAND USE LEVY IS ALLOWED TO PAY BY INSTALLMENT IN 05 YEARS

On October 26, 2019 the Government issues the Decree No. 79/2019/ND-CP on amending and supplementing Article 16 of the Decree No. 45/2014/ND-CP dated May 15, 2014 of the Government on collection of land use levy.

According to the Decree No. 45/2014/ND-CP, the Government assigns for the Ministry of Finance to give instruction in order and process of land use levy debit. And in this new Decree, the Government amends a number of content on land use levy debit as follow:

Household and individual shall be allowed to pay the debt in installment in the period of 05 years from the issuing date of the resettlement land allocation decision of State competent authority and shall not have to pay the penalty for late payment in this period.

In case after 05 years from the issuing date of the resettlement land allocation decision of State competent authority, households or individuals failing to fully pay the debt written on the Certificate of land use rights, ownership of houses and other land-attached assets, they shall have to fully pay the remain amount of land use levy and penalty for late payment which is calculated on the basis of the remain amount with the rate accorded to law provisions on taxation management, from the expired date of the 05 years period to the date of payment.

Details on process and order for register of land use levy debit of household and individual at Tax agencies and other agencies are also regulated in content of this document.

This Decree takes effect on December 10, 2019.

FROM SEPTEMBER 09, 2019, THE STATE BANK BILLS
SHALL HAVE FACE VALUE FROM VND 100,000

This is the new content regulated by the State Bank of Vietnam in the Circular No. 16/2019/TT-NHNN on the issuance of the State Bank bills, which is issued on October 22, 2019 and takes effect on December 09, 2019.

To be specific, the State Bank bills are short-term valuable papers issued by the State Bank for the implementation of the national monetary policy. The State Bank bills shall be issued to credit institutions having Vietnam dong payment accounts at the State Bank. The duration of the State Bank bills shall be decided by the State Bank and must not exceed 364 days.

According to this Circular, the face value of the State Bank bills shall be VND 100,000 or multiple of it.  The State Bank bills shall be issued with the selling prices which are lower than their face values and shall be paid once with the face values of the State Bank bills when they come to due. The Decision No. 362/1999/QD-NHNN regulated that the minimum face value of VND 100 million and face values of the multiples of VND 100 million, this Decision shall be null and void since the effective date of this Circular.

This Circular also give the instruction on determining the selling price; method of issuance, payment, depository, purchase and pledge of State Bank bills.

TO AMEND THE PROVISION
ON THE OPEN OF TOBACCO CONTROL FUND’S ACCOUNT

On October 14, 2019, the Prime Minister issues the Circular No. 72/2019/TT-BTC on amending and supplementing Clause 3 Article 6 of the Circular No. 45/2014/TT-BTC dated April 16, 2014 on guiding the collection and payment of the compulsory amount, financial and accounting policies with Tobacco Control Fund.

The Circular No. 45/2014/TT-BTC prescribed: Facilities that import, produce of tobacco shall make the compulsory payment

into Tobacco Control Fund’s account named “QUY PHONG, CHONG TAC HAI CUA THUOC LA” with the account number: 212-10-00-058986-8 at BIDV Bank, Tay Ho Branch (Address: No. 47, Phan Dinh Phung Street, Hanoi).

However, in accordance with the new provisions, Tobacco Control Fund is allowed to open new account at State Treasury of State Commercial bank.

This Circular takes effect on December 01, 2019.

TO REPLACE THE LIST OF MINERALS USED AS EXPORT BUILDING MATERIALS
IN THE CIRCULAR NO. 05/2018/TT-BXD

On October 10, 2019, the Ministry of Construction issues the Circular No. 05/2019/TT-BXD on amending, supplementing the Appendix of the Circular No. 05/2018/TT-BXD on guiding the export of minerals for use as building materials.

Accordingly, to replace Appendix I on the List, specifications, technical criteria and origin of minerals for use as export building materials in the Circular No. 05/2018/TT-BXD by the Appendix I attached with the new Circular.

This Circular takes effect on December 01, 2019.

TO REPORT THE MINISTRY OF HEALTH ON SUSPICIOUS CASES
OF CATEGORY A CONTAGIOUS DISEASES

The Minister of Health promulgates the Circular No. 28/2019/TT-BYT dated October 28, 2019 on guidelines for notification and reporting by medical quarantine activities at border.

Accordingly, reporting authorities include: Border quarantine agencies in provinces and centrally affiliated cities (International Quarantine Centers, provincial Preventive Health Centers, Disease control centers in provinces and cities which conduct medical quarantine activities); Regional institutes: (National Institute of Hygiene and Epidemiology, Pasteur Institute in  Ho Chi Minh City, Pasteur Institute in Nha Trang and Tay Nguyen Institute of Hygiene and Epidemiology).

In particular, Periodic reporting include: Weekly report, monthly report, six-month report and annual report. Besides, ad-hoc reporting upon detection of individuals suspicious of or infected with category A contagious diseases in border areas  or signs  and factors which may cause infectious diseases and events that are likely to affect public health at the border area.

Reports are made in writing or by online reporting software. Ad-hoc reports may be executed by fax, by email or telephone or directly spoken before given in writing within 24 hours or by online reporting software.

This Circular takes effect on December 10, 2019.