Vietnamese* From January 2010, LuatVietnam deploys and supplies the section English translations for Vietnam legal documents which are issued from 1986 to this moment with the desire to support individual and units for learning about Vietnamese Law in English. By the certified quality of Vietnam Law and Legal Forum’ s translations in many years, LuatVietNam hopes to give the best searching address for English translations in Vietnam.
* For further details, please visit: www.english.luatvietnam.vn
|
# |
NUMBER |
TITLE |
|
In This Updates: |
|
|
ENTERPRISE |
|
ENTERPRISE |
|||
|
1 |
Circular No. 180/2012/TT-BTC dated October 24, 2012 of the Ministry of Finance guiding the financial settlement of redundancy pays given to employees |
|
Guiding the financial settlement of redundancy pays
|
Page 2 |
|
|
TAX – FEE – CHARGE |
|
TAX – FEE – CHARGE |
|
||
|
2 |
Circular No. 176/2012/TT-BTC dated October 23, 2012 of the Ministry of Finance on the fee rate and the regime for collecting, paying, administering, and using the fee for enterprise registration, business household registration, and the fee for providing information about enterprises |
|
Increase 10 times for Business Registration Certificate
|
Page 2 |
|
|
3 |
Circular No. 175/2012/TT-BTC dated October 22, 2012 of the Ministry of Finance guiding the extension of value added tax payment under Resolution No. 67/NQ-CP dated October 05, 2012 of the Government |
|
Extending VAT payable in June 2012 to April 2013
|
Page 2 |
|
|
EXPORT – IMPORT |
|
EXPORT - IMPORT |
|
||
|
4 |
Decree No. 87/2012/ND-CP dated October 23, 2012 of the Government detailing a number of articles of the Law on customs applicable to electronic customs procedures for commercial exports and imports |
|
Having rights to choose a method of paying customs fees
|
Page 3 |
|
|
MEDICAL - HEALTH |
|
MEDICAL - HEALTH |
|
||
|
5 |
Decree No. 89/2012/ND-CP dated October 24, 2012 of the Government amending and supplementing a number of articles of the Government's Decree No. 79/2006/ND-CP dated August 09, 2006 detailing the implementation of a number of articles of the Law on Pharmacy |
|
Mustn’t reuse mineral water’s plastic bottles under 10 liters
|
Page 3 |
|
|
6 |
Circular No. 16/2012/TT-BYT dated October 22, 2012 of the Ministry of Health on the food safety conditions applicable to establishments that produce and trade food, instruments and materials for wrapping and storing food under the management of the Ministry of Health |
|
Each individual manage one location of medicine trading
|
Page 3 |
|
|
SCIENCE – TECHNOLOGY |
|
SCIENCE - TECHNOLOGY |
|||
|
7 |
Decree No. 86/2012/ND-CP dated October 19, 2012 of the Government detailing and guiding the implementation of a number of articles of the Law on metrology |
|
Determining the time of violating measurement laws
|
Page 4 |
|
SUMMARY:
Ü ENTERPRISE
|
|
||
|
On October 24, 2012, the Ministry of Finance issued the Circular No. 180/2012/TT-BTC guiding the financial settlement of redundancy pays given to employees. Under the Circular, when the expense on redundancy pay arises, the enterprise may include the redundancy pay given to employees as prescribed in this Circular to the enterprise management cost, and may deduct it when calculating the income subject to enterprise income tax. In 2012, the enterprise may use the balance of the provision fund for redundancy pay to give redundancy pay to employees. If the provision fund for redundancy pay is not available or not sufficient to give redundancy pay to employees, the missing amount may be included to the enterprise management cost when making the annual |
financial statement, and may be deducted when calculating the income subject to enterprise income tax. Also, when an enterprise changes its structure or technology and make a massive redundancy, if the enterprise suffer a loss after including the redundancy pay to the expense (excluding the amount of the provision fund for redundancy pay being given), then it may distribute the amount used for giving redundancy pay to employees to the enterprise management cost in the succeeding years. The distribution period must not exceed 3 years. This Circular supersedes the Circular No. 82/2003/TT-BTC dated August 14th 2003 and takes effect on December 10th 2012. |
|
Ü TAX – FEE – CHARGE
|
|
||
|
On October 23, 2012, the Ministry of Finance issued the Circular No. 176/2012/TT-BTC on the fee rate and the regime for collecting, paying, administering, and using the fee for enterprise registration, business household registration, and the fee for providing information about enterprises; of which, one of the most notably points is regulation to increase the fee rate for changing the content of the Certificate of Enterprise registration to VND 200.000 per time from December 10, 2012; increase 10 times compared with the previous regulations (not exceeding VND 20.000 per time). The fee rate of VND 200.000 will be also applied for issuing new Certificate of Enterprise registration and providing information about summary reports on the founders and managers of a enterprise within 03 years. For reissuing Certificate of Enterprise registration after being lost, burnt, or damaged; Issuing new, reissuing, or adjusting Certificates of registration of |
branches, representative offices, or business locations; business household registration; the fee rate is 100.000 VND per time since December 10, 2012. Besides, the Circular also regulated in detail on the cases exempted from paying the fee for the provision of information about enterprise registration and the fee for enterprise registration. Specifically, the fee for enterprise registration is exempted in the following cases: A joint-stock company converted from a company completely capitalized by the State; A enterprise that amend the information about their phone number, fax number, email, website, and address because of a change in location, information about the ID number and address of the person in the enterprise registration dossier; Editing information on the Certificate of Enterprise registration. This Circular takes effect on December 10, 2012. |
|
|
|
||
|
On October 22, 2012, the Ministry of Finance issued the Circular No. 175/2012/TT-BTC guiding the implementation Resolution No. 67/NQ-CP 05 January 10, 2012 of the Government. Under the Circular, the amount of VAT payable in June 2012 has been extended to January 2013 under Resolution No. 13/NQ-CP dated May 13, 2012 and Circular No. 83/2012/TT-BTC dated May 23, 2012 shall continue payment extension to April 2013. |
first class and special class under the economic groups and corporations; Enterprises in the area of production, processing: agricultural, forestry and aquatic products, textiles, footwear, electronic components; construction of social and economic infrastructure using a lot of employees. Also, criteria to identify small and medium enterprises, enterprises in the areas of production and processing: agricultural, forestry and aquatic products, textiles, footwear, electronic components; construction of socio-economic infrastructure works which use a lot of laborers and the way to determine the amount of VAT extended shall comply with the guidance in clause 2, 3 and 4, Article 1 of Circular No. 83/2012/TT-BTC dated May 23, 2012 of the Ministry of Finance. This Circular takes effect on October 22, 2012. |
|
Ü EXPORT - IMPORT
|
|
||
|
On October 23, 2012, the Government issued the Decree No. 87/2012/ND-CP detailing a number of articles of the Law on Customs applicable to electronic customs procedures for commercial exports and imports. Under the Decree, the declarants of electronic customs have the rights to choose a method of paying customs fees and the fees that the customs collects on behalf of other associations (if any) for each customs declaration sheet, or for all the customs declaration sheets submitted in a month. Besides, the declarants of electronic customs are entitled to be prioritized to make declaration sooner than making paper customs dossiers when the customs decides to examine the customs dossier or inspect the goods; Make electronic customs declaration 24 hours per day and 7 days per week, and directly receive feedbacks from the customs |
via the customs electronic data processing system; Be provided with information about the progress of processing the electronic customs dossier via the customs electronic data processing system…. When completing electronic customs procedures, the declarant must use the digital signature that has been registered with the customs. When the digital signature is not available at that time, it is allowed to use the account in the customs electronic data processing system to complete the electronic customs procedures. The declarant must protect the account used for making transaction with the customs via the customs electronic data processing system, and bear responsibility for the transactions as prescribed by law. This Decree takes effect on January 01, 2013. |
|
Ü MEDICAL - HEALTH
|
|
||
|
On October 24, 2012, the Government issued the Decree No. 89/2012/ND-CP amending and supplementing a number of articles of the Government's Decree No. 79/2006/NĐ-CP dated August 09th 2006 detailing the implementation of a number of articles of the Law on Pharmacy. Under this Decree, each individual is only issued with one pharmaceutical practice certificate and only allowed to manage one form of business at a location of medicine trading. Also, under the Decree, from December 10, 2012, the dossier of application for the issuance of the pharmaceutical practice certificate, applicable to Vietnamese citizens, comprises the application for the pharmaceutical practice certificate; The authenticated copies of professional qualifications; The certificate of the internship |
in a legal pharmaceutical establishment made and issued by its leader; The authenticated copy of the ID card if the dossier is sent by post, or its photocopy and the original presented for comparison if the dossier is submitted directly; The certificate of health issued by a competent health agency within the previous 12 months; 2 portrait pictures . The pharmaceutical practice certificate is issued once and valid nationwide. When the pharmaceutical practice certificates valid for 5 years expire, the individuals must apply for reissuing the pharmaceutical practice certificate at competent State agencies. This Decree takes effect on December 10th 2012. |
|
|
|
||
|
On October 22, 2012, the Ministry of Health issued the Circular No. 16/2012/TT-BYT on the food safety conditions applicable to establishments that produce and trade food under the management of the Ministry of Health (hereinafter referred to as establishments). Accordingly, in addition to meeting conditions on the food safety regulated under the Circular No. 15/2012/TT-BYT dated September 12, 2012, the Ministry of Health requests establishments to meet some specific conditions equivalent to each type of establishments. Specifically, for the facilities, equipment, instruments and people directly producing bottled mineral water, the packages of mineral water must be the packages especially used for food, must be closed and in appropriate size to avoid contaminating the water; The caps and plastic bottles of mineral water of which the volume is smaller than 10 liters must not be reused; the plastic bottles with a capacity of 10 liters or more, and glass bottles, may be reused; Every kind of |
being used for the first time or reused must be cleaned, sterilized, and carefully rinsed before the bottling stage, except for the bottles being used for the first time that are produced using closed technologies with sterilization. Besides, the Circular also regulated in detail on the food safety conditions applicable to establishments that produce and trade functional foods, micronutrient enriched foods, food additives and food processing supplements; and establishments that produce and trade instruments and materials for wrapping and storing food under the management of the Ministry of Health. Besides, the Circular also regulated periodic inspection to establishments. Specifically, no more than twice a year, applicable to establishments which have been issued with the Certificate of food safety, and the certificates of GMP, HACCP, ISO 22000, or the equivalent, by competent agencies. This Circular replaced the Decision No. 39/2005/QĐ-BYT dated November 28th 2005 of the Minister of Health and takes effect on December 05th 2012. |
|
Ü SCIENCE - TECHNOLOGY
|
|
||
|
On October 19, 2012, the Government issued the Decree No. 86/2012/ND-CP detailing and guiding the implementation of a number of articles of the Law on Metrology. Under this Decree, The period of violating measurement laws is the period from the time of starting to commit the violation until the time such violation is discovered by competent State agencies. Also, the time of starting to commit the violation of measurement laws to make illegal gain is the closest time with the time when competent State agencies discover the violation, and determined according to one of the following times: the time of starting to sell the pre-packed goodswritten on the contract, financial |
invoice, or the customs declaration sheet with customs clearance certification; the time of the latest metrological inspection carried out by competent agencies, regarding the quantity of the pre-packed goods. The cost of sampling for metrological inspection shall be paid by the inspecting agency, and included in the annual expenditure budget estimate of the inspecting agency. The organizations and individuals that violate law provisions on metrology must return the cost of sampling to the inspecting agency as prescribed by law. This Decree takes effect on December 15th 2012. |
|
Details of Legal Updates are posted fully on LuatVietnam Database. Customers will receive all contents of legal documents in Legal Updates when becoming subscribers of searching service for legal documents in English. All the requirements on legal documents in English, please contact: [email protected]. Customers can study all information on LuatVietnam service via address: www.english.luatvietnam.vn
Official translations (Available for English subscription): are supplied by the Vietnam Law and Legal Forum Magazine (directly under Vietnam News Agency). Its translations are often used as the comparison when having any differences among current unofficial translations. Vietnam Law and Legal Forum’s translations are considered as the best insurance (or the most credit one) for studying Vietnam State’s legal documents in English.
Reference translations (Available for Vietnamese and English subscription): are supplied in order to fulfill the richness and diversification among them (official and unofficial translations) in Vietnam.
We would like to show great thanks to you for reading our Legal Updates!
LUATVIETNAM CENTER - INCOM COMMUNICATIONS.,JSC
Hanoi: 3rd Floor, TechnoSoft Building, Duy Tan Street, Dich Vong Hau Ward, Cau Giay District, Hanoi.
Tel: 04.37833688 (Ext 518) - Fax: 04.37833699
Ho Chi Minh: No. 456 Phan Xich Long, Ward No. 02, Phu Nhuan District, Ho Chi Minh
Tel: (08) 399 507 24 - (08) 399 502 62 – Fax: (08) 399 507 27
Email: [email protected]
