Legal Document Updates in English (42/2021)

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NUMBER

TITLE

 

In This Updates:

ENTERPRISE

 

ENTERPRISE

1

92/2021/ND-CP

Decree No. 92/2021/ND-CP dated October 27, 2021 of the Government detailing the implementation of the Resolution No. 406/NQ-UBTVQH15 of the National Assembly Standing Committee, on promulgation of solutions to support enterprises and people affected by the COVID-19 pandemic

 

Exempt many tax types for business households, individuals in the third and fourth quarters of 2021

Page 2

TAX – FEE – CHARGE

 

TAX – FEE – CHARGE

2

91/2021/TT-BTC

Circular No. 91/2021/TT-BTC dated October 21, 2021 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 191/2016/TT-BTC dated November 08, 2016 of the Minister of Finance prescribing the rates, collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mineral activity licenses, and the Circular No. 56/2018/TT-BTC dated June 25, 2018 of the Minister of Finance, prescribing the rates, collection, payment, management and use of charge for appraisal of the environmental impact assessment report by the central agency

 

Reduce the retention rate of organizations collecting charges for appraisal and evaluation of mineral deposits

Page 2

3

90/2021/ND-CP

Decree No. 90/2021/ND-CP dated October 19, 2021 of the Government on Vietnam’s Special Preferential Import Tariff to implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic from October 4, 2020, to October 4, 2023

 

Conditions for imported goods to be eligible for the special preferential import duty rate of 0%

Page 3

FINANCE – BANKING

 

FINANCE – BANKING

4

32/2021/QD-TTg

Decision No. 32/2021/QD-TTg dated October 20, 2021 of the Prime Minister on insurance money limit

 

Maximum insurance money limit must not exceed VND 125 million

Page 3

ACCOUNTING - AUDIT

 

ACCOUNTING - AUDIT

5

88/2021/TT-BTC

Circular No. 88/2021/TT-BTC dated October 11, 2021 of the Ministry of Finance guiding the accounting regime applicable to business households and individuals

 

Business individuals may apply the micro-enterprises accounting regime

Page 3

MEDICAL – HEALTH

 

MEDICAL – HEALTH

6

3569/UBND-KT

Official Dispatch No. 3569/UBND-KT dated October 27, 2021 of the People's Committee of Ho Chi Minh City on resuming food services

 

HCMC allows food and beverage establishments to offer on-site services from October 28

Page 4

7

17403/SYT-NVY

Official Dispatch No. 17403/SYT-NVY dated October 21, 2021 of Hanoi Department of Health on interim guidance on measures applied for those from other localities to Hanoi

 

People from other localities to Hanoi are not required to present SARS-CoV-2 test results

Page 4

8

3862/HD-BVHTTDL

Guidance No. 3862/HD-BVHTTDL dated October 18, 2021 of the Ministry of Culture, Sports and Tourism on implementation of the Government's Resolution No. 128/NQ-CP dated October 11, 2021 promulgating the temporary regulation on “Safe and flexible adaptation and effective control over the COVID-19 pandemic” in cultural, sports and tourism activities

 

Only organize ceremonies without festival activities in areas of level-2 pandemic risk

Page 4

CADRES - CIVIL SERVANTS

 

CADRES - CIVIL SERVANTS

9

89/2021/ND-CP

Decree No. 89/2021/ND-CP dated October 18, 2021 of the Government amending and supplementing a number of articles of the Government’s Decree No. 101/2017/ND-CP dated September 01, 2017 prescribing regulations on trainings and refresher trainings for cadres, civil servants and public employees

 

From December 10, not require annual refresher training for cadres, civil servants

Page 5

 

SUMMARY:

 

Ü  ENTERPRISE

EXEMPT MANY TAX TYPES FOR BUSINESS HOUSEHOLDS, INDIVIDUALS
IN THE THIRD AND FOURTH QUARTERS OF 2021

This highlight content is prescribed by the Government in the Decree No. 92/2021/ND-CP dated October 27, 2021, detailing the implementation of the Resolution No. 406/NQ-UBTVQH15 of the National Assembly Standing Committee, on promulgation of solutions to support enterprises and people affected by the COVID-19 pandemic.

Specifically, business households and individuals operating in all business lines that are affected by the COVID-19 pandemic in 2021 (according to the List made by Chairpersons of People's Committees of provinces and centrally-run cities) shall be exempted from payable personal income tax, value-added tax (VAT), excise tax, royalties and environmental protection tax arising from production and business activities of the months in the third and fourth quarters of 2021.

 

Noticeably, tax exemption shall not be applied to income and turnover from the provision of software services and products; digital information content services and products related to entertainment, electronic game, digital film, digital image, digital music, and digital advertisement.

Besides, enterprises and organizations engaged in the following sectors that calculate VAT by credit method shall be entitled to a 30% reduction of the VAT rate: Transport service (rail, water, aviation transport, and road transport); accommodation service; food and beverage service; services of travel agencies, etc.

This Decree takes effect from October 19, 2021.

Ü  TAX – FEE – CHARGE

REDUCE THE RETENTION RATE OF ORGANIZATIONS COLLECTING CHARGES
FOR APPRAISAL AND EVALUATION OF MINERAL DEPOSITS

On October 21, 2021, the Ministry of Finance issues the Circular No. 91/2021/TT-BTC amending and supplementing a number of articles of the Circular No. 191/2016/TT-BTC dated November 08, 2016 of the Minister of Finance prescribing the rates, collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mineral activity licenses, and the Circular No. 56/2018/TT-BTC dated June 25, 2018 of the Minister of Finance, prescribing the rates, collection, payment, management and use of charge for appraisal of the environmental impact assessment report by the central agency.

Accordingly, charge-collecting organizations may retain 70% (instead of 90% as in previous regulation) of the collected charge amounts to cover service provision and charge

 

collection expenses and remit 30% of such amounts into the state budget; except for charge-collecting organizations being state agencies that do not have their operating expenses covered by charge amounts.

In addition, for the management and use of charge for appraisal of the environmental impact assessment report by the central agency, charge-collecting organizations being state agencies that have their operating expenses covered by charge collection sources may retain 65% (reduced 35% compared to the rate 90% in previous regulation) of the total amount of actual collected appraisal charges for the appraisal, charge collection and remit the remaining 35% to the state budget.

This Circular takes effect on December 15, 2021.

CONDITIONS FOR IMPORTED GOODS TO BE ELIGIBLE
FOR THE SPECIAL PREFERENTIAL IMPORT DUTY RATE OF 0%

The Decree No. 90/2021/ND-CP on Vietnam’s Special Preferential Import Tariff to implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic from October 4, 2020, to October 4, 2023 is issued on October 19, 2021 by the Government.

The Decree provides the List of goods eligible for 50% reduction of Vietnam’s ATIGA duty rates under the Vietnam-Laos Trade Agreement; List of goods not eligible for tariff incentives under the Vietnam-Laos Trade Agreement; List of goods eligible for annual tariff-rate quotas under the Vietnam-Laos Trade Agreement. Accordingly, imported goods originating from the Lao PDR, except those on the above-mentioned Lists, will be eligible for the special preferential import duty rate of 0% if satisfying the following conditions:

 

- Being imported from the Lao PDR into Vietnam.

- Complying with the current regulations on rules of origin applicable to goods eligible for Vietnam-Laos tariff incentives, and being accompanied with a certificate of origin, form S (C/O, Form S) issued by a competent authority of the Lao PDR under regulations.

Besides, rice items with HS Code 10.06 and unmanufactured tobacco and tobacco refuse items with HS Code 24.01, originating from the Lao PDR, which are imported into Vietnam within the tariff-rate quotas, if satisfying the prescribed conditions and complying with the Ministry of Industry and Trade’s regulations on import under tariff-rate quotas, will be eligible for the special preferential import duty rate of 0%.

This Decree takes effect on the date of its signing.

Ü  FINANCE – BANKING

INSURANCE MONEY LIMIT MUST NOT EXCEED VND 125 MILLION

This highlight content is prescribed by the Prime Minister in the Decision No. 32/2021/QD-TTg dated October 20, 2021 on insurance money limit.

Specifically, the maximum payable insurance money amount that the deposit insurers pay for all deposits covered by insurance in accordance with the Law on Deposit Insurance of an individual at an organization participating in deposit

 

insurance when the obligation to pay insurance money arises must not exceed VND 125 million. For deposits whose obligation to pay insurance money has arisen but not yet paid under the Law on Deposit Insurance before the effective date of this Decision, the insurance money limit shall comply with the Decision No. 21/2017/QD-TTg dated June 15, 2017.

This Decision takes effect on December 12, 2021.

Ü  ACCOUNTING - AUDIT

BUSINESS INDIVIDUALS MAY APPLY THE MICRO-ENTERPRISES ACCOUNTING REGIME

The Ministry of Finance issues the Circular No. 88/2021/TT-BTC guiding the accounting regime applicable to business households and individuals on October 11, 2021.

Accordingly, the Ministry of Finance guides the formulation of accounting documents and recording of accounting books for business households and individuals who pay taxes using the declaration method.

Specifically, contents of accounting documents, the making, archiving, and signing of accounting documents of business households and individuals shall comply with Articles 16, 18, and 19 of the Law on Accounting and specific guidance in Appendix 1 "Form and method of making accounting documents" promulgated together with this Circular.

 

Contents of accounting books, the opening, recording, closing, and archiving of accounting books of business households and individuals shall comply with Articles 24, 25, and 26 of the Law on Accounting and specific guidance in Appendix 2 "Form and method of recording accounting books" promulgated together with this Circular.

In addition to the accounting regime guided in this Circular, business households and individuals may choose to apply the micro-enterprises accounting regime to meet their management requirements and production and business characteristics.

This Circular takes effect on January 01, 2022.

Ü  MEDICAL – HEALTH

HCMC ALLOWS FOOD AND BEVERAGE ESTABLISHMENTS TO OFFER ON-SITE SERVICES FROM OCTOBER 28

The Official Dispatch No. 3569/UBND-KT on resuming food services is issued on October 27, 2021 by the People's Committee of Ho Chi Minh City (HCMC).

Accordingly, food and beverage establishments shall be allowed to offer on-site services from October 28, 2021 but must satisfy the following criteria:

- Satisfying the safety criteria in terms of the COVID-19 pandemic prevention and control applicable to food and beverage establishments in HCMC;

- Operating until 9:00 p.m. every day, with the serving capacity up to 50% of their maximum capacity. Especially, no alcohol would be allowed.

 

Depending on the level of pandemic control, the People's Committees of District 7 and Thu Duc City shall consider and decide to allow alcohol at food and beverage establishments under their management on a trial basis (until the end of November 15, 2021). After such trial period, the Chairpersons of the People's Committees of District 7 and Thu Duc City shall review the trial and draw on experiences; then make reports to the People's Committee of HCMC, which will serve as a basis for further implementation in other areas.

PEOPLE FROM OTHER LOCALITIES TO HANOI
ARE NOT REQUIRED TO PRESENT SARS-COV-2 TEST RESULTS

This noticeable content is prescribed in the interim guidance on measures applied for those from other localities to Hanoi provided in the Official Dispatch No. 17403/SYT-NVY dated October 21, 2021 of Hanoi Department of Health.

In accordance with this interim guidance, people from other localities to Hanoi are not required to present results of the test for SARS-CoV-2. Specifically, not indicate testing for the citizens’ movements; testing is only required for those who come from level-4 pandemic risk areas or blockage areas and suspected cases or those who come from level-3 pandemic risk areas and are subject to epidemiological investigation requirement.

People from localities with the pandemic at very high risk (level 4 - labeled red) or blockade areas who are fully vaccinated against COVID-19 with a green card shown on the electronic health record or a certificate of having received full doses of COVID-19 vaccine issued by the competent authority after at least 14 days from the date of receiving the

 

last dose, or people who have recovered from COVID-19 no more than 6 months up to the time of arrival to Hanoi (possessing a hospital discharge paper or certificate of recovery from COVID-19) shall self-monitor their health status at home or accommodations within 7 days and be tested by RT-PCR method once on the first day upon arrival to Hanoi.

People from localities with the pandemic at medium risk (level 2 - labeled yellow), who are fully vaccinated against COVID-19 with a green card shown on the electronic health record or a certificate of having received full doses of COVID-19 vaccine issued by the competent authority after at least 14 days from the date of receiving the last dose, or people who have recovered from COVID-19 no more than 6 months up to the time of arrival to Hanoi (possessing a hospital discharge paper or certificate of recovery from COVID-19 shall not be subject to quarantine or testing.

ONLY ORGANIZE CEREMONIES WITHOUT FESTIVAL ACTIVITIES IN AREAS OF LEVEL-2 PANDEMIC RISK

On October 18, 2021, the Ministry of Culture, Sports and Tourism issues the Guidance No. 3862/HD-BVHTTDL on implementation of the Government's Resolution No. 128/NQ-CP dated October 11, 2021 promulgating the temporary regulation on “Safe and flexible adaptation and effective control over the COVID-19 pandemic” in cultural, sports and tourism activities.

Accordingly, festival activities in areas of level-2 pandemic risk must satisfy the following requirements:

- Reducing the scale and adjusting the form and time of festivals; reducing the organization of festival activities to ensure the requirements on disease prevention and control according to the pandemic situation and local regulations;

- Reducing 50% of delegates and guests according to the approved plans;

- Strengthening propaganda and introduction about the origin of festivals, relics and personalities being worshiped and honored; true values and meanings of traditional beliefs and rituals.

 

In areas of level-3 pandemic risk, only organizing ceremonies without festival activities; not inviting guests to attend such ceremonies. In areas of level-4 pandemic risk, stopping organization of festivals.

With regard to operation of monuments and museums in areas of level-2 pandemic risk, the following requirements must be satisfied:

- Only serving visitor groups of no more than 20 persons/group; ensuring a safe distance and fully complying with regulations on disease prevention and control.

- Implementing periodic disinfection measures in accordance with the guidance of the Ministry of Health.

- Equipping tables of regulations guiding the implementation of COVID-19 prevention and control measures.

- Tour guides and narrators shall receive at least one dose of COVID-19 vaccine for 14 days or more or have recovered from COVID-19 within 6 months or have negative test certificate for COVID -19 in accordance with regulations of Provincial-level Department of Health.

Ü  CADRES - CIVIL SERVANTS

FROM DECEMBER 10, NOT REQUIRE ANNUAL REFRESHER TRAINING
FOR CADRES, CIVIL SERVANTS

On October 18, 2021, the Government issues the Decree No. 89/2021/ND-CP amending and supplementing a number of articles of the Government’s Decree No. 101/2017/ND-CP dated September 01, 2017 prescribing regulations on trainings and refresher trainings for cadres, civil servants and public employees.

This Decree annuls regulations on compulsory annual knowledge and professional retraining for cadres, civil servants and public employees (with the minimum duration of 1 week every year; in which, one week is calculated by 5 learning days, one learning day has 8 class hours) in the Decree No. 101/2017/ND-CP.

Besides, according to the previous regulations, the duration for implementing programs and materials for refresher

 

trainings on state management knowledge and skills categorized according to the standards of civil servant ranks shall range from 6 to 8 weeks.

However, according to the new regulations, the maximum duration for implementing the programs and materials for refresher trainings for civil servants appointed to the specialist or equivalent rank, and civil servants appointed to the principal-specialist or equivalent rank shall be 4 weeks and 6 weeks, respectively. The maximum duration for implementing the programs and materials for refresher trainings for civil servants appointed to the senior-specialist or equivalent rank is still the same - 8 weeks.

This Decree takes effect from December 10, 2021.

 

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