Legal Document Updates in English (43/2013)

FINE UP TO VND 200 MILLION WILL BE APPLIED FOR ACT OF VIOLATING TAXATION

Decree No. 129/2013/ND-CP dated October 16, 2013 of the Government on penalties for administrative violations pertaining to taxation and enforcement of administrative decision on taxation with fine up to VND 200 million to organizations and individuals who commit tax violation; for act of tax evasion, fraudulence and providing insufficient information leading to tax arrears or overstated tax refund, the fine applied will be as much as 01 or 3 times of the evaded, fraudulent amount and  20% of the tax arrears or the refund.
Accordingly, the cases of understatement of tax payable and overstatement of refundable tax include: The taxpayer understates the amount of tax payable or overstates the amount of tax refunded, exempted, or reduced, but the operations that incur tax are sufficiently recorded in accounting books, invoices and receipts; illegal invoices and receipts are used for recording values of purchased goods and services in

order to reduce the amount of tax payable or increase the amount of tax refunded, exempted, or reduced, but the buyer proves that the sellers are responsible for the use of illegal invoices, and bookkeeping has been sufficiently done by the buyer…
Also in this Decree, the individual that carries a fine from 3,000,000 for administrative violations pertaining to taxation is entitled to request a reduction or exemption of the fine if they face special or unexpected economic difficulties due to natural disasters, conflagration, calamities, accidents, epidemics, or fatal diseases… The maximum reduction is the remaining fine in the decision on penalties and shall not exceed the value of damaged assets, goods, and treatment cost.
This Decree takes effect on December 15, 2013.

CREW MEMBERS ARE ALLOWED TO BUY DUTY- FREE GOODS ONE TIME UPON WAITING FOR DEPARTURE

Circular No. 148/2013/TT-BTC dated October 25, 2013 of the Ministry of Finance providing guidance on the regulation of selling duty- free goods issued with the Prime Minister’s Decision No. 24/2009/QD-TTg dated February 17, 2009 and Decision No. 44/2013/QD-TTG dated July 19, 2013 on amendment and supplement several articles of regulations on duty- free goods sale, which promulgated together with the Prime Minister’s Decision No. 24/2009/QD-TTg dated February 17, 2009.
One of the remarkable content in this Circular is the regulations allowing to buy duty- free goods in order to serve the everyday life of crewmembers while the ship is anchored at a Vietnam’s port waiting for departure. Every crewmember may buy duty-free goods at duty-free shop 01 (one) time within the following limits: Wine over 22 degrees: 1.5 liters, wine below 22 degrees: 2.0 liter, alcoholic drinks, beer: 3.0 liter, 400 cigarettes and 100 cigars.

MOTOR VEHICLES OF FOREIGNERS REGISTERED OVERSEAS ARE PERMITTED TO MOVE ON THE ROAD IN VIETNAM FOR 30 DAYS AT THE MAXIMUM

According to Decree No. 152/2013/ND-CP dated November 4, 2013 of the Government on management of motor vehicles brought into Vietnam by foreign tourists, the motor vehicles (left-hand drive passenger car with 9 seats or fewer or a motorcycle) of foreigners registered overseas are permitted to move on the road in Vietnam for 30 days at the maximum. In case of force majeure events (natural disaster, traffic accident, vehicle damage irreparable in Vietnam), vehicles may be kept in Vietnam for no more than 10 additional days.
Sequence and procedures for approval for foreign motor vehicles to enter and operate on the road in Vietnam: A Vietnamese international travel enterprise shall send to the Ministry of Transport 1 dossier set comprising valid documents; the vehicles are under the ownership of foreign organizations and individuals

FROM 2014 TO 2019, NEW APPROACH TO EDUCATION AND TRAINING ON HEALTH CARE RESOURCE WILL BE APPLIED

Decision No. 2054/QD-TTg dated November 7, 2013 of the Prime Minister on approving project list “Education and training programs for health care resources to improve health system” to raise fund from World Bank.
The Ministry of Health will be in charge of this project which will be implemented from 2014 to 2019 with an aim at comprehensively improving education quality of health care thanks to the new approach of teaching and learning based on ability and enhancement education system to ensure its quality; improving capability of health care staff in initial care, reaching the national standards in communal medical aid station and contributing to the new rural area program with medical aid stations under national standards and implementing new rural area development program…

FINE UP TO VND 100 MILLION APPLIED FOR VIOLATING VETERINARY HYGIENE OF ANIMAL TRADING

Decree No.  119/2013/ND-CP dated October 9, 2013 of the Government on sanctioning administrative violations in the terms of veterinary medicine, livestock breeds and livestock feeds. The maximal fine level in domains of veterinary medicine and livestock feeds applicable to the infringement shall be 100,000,000 VND while the fine level applied for livestock feeds infringement shall be 200,000,000 VND.

Specifically, a fine of between VND 80 million- 100 million for organizations bringing out pathological samples and pathogens to animals without quarantine, or written agreement of competent state management agencies into Vietnam’s territory. A fine of between 80% and 90% of the infringing animal product value, but not exceeding VND 50,000,000 for violation of trading animal products failing to meet standards of veterinary hygiene.  A fine of between 100% and 150% of the infringing animal product value, but not exceeding VND 50,000,000 for violation of trading in terrestrial animals which are diseased, died due to disease or products of such animals when the competent veterinary agencies have not yet inspected, and confirmed to be allowed for consumption…

FINE UP TO VND 500 MILLION TO ADMINISTRATION VIOLATION OF COPYRIGHTS

Decree No. 131/2013/ND-CP dated October 16, 2013 of the Government on sanctioning administrative violations of copyright and related rights.

The maximum fine level in field of Copyright and related rights for individuals will be VND 250,000,000, for organizations will be VND 500,000,000. A fine of between VND 400 million to 500 million shall be imposed for importing originals or copies of works without permission of the copyright holders in accordance with regulations (The old fine level ranges from VND 10 million- 30 million and VND 30 million- 50 million); a fine of between VND 70 million to 100 million (increasing by VND 30 million to 40 million as compared with the old fine level) shall be imposed for acts of broadcasting or re-broadcasting a broadcast without permission of the right holder of the broadcasting organization; a fine of between VND 15 million