Legal Document Updates in English (43/2015)

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NUMBER

TITLE

 

In This Updates:

TAX – FEE – CHARGE

 

TAX – FEE – CHARGE

1

108/2015/ND-CP

Decree No. 108/2015/ND-CP dated October 28, 2015 of the Government guiding a number of Articles of the Law on Special Excise Duty and the Law on amending the Law on Special Excise Duty

 

The way subject to special excise tax for vehicles that seat fewer than 24 people

Page 2

MEDICAL – HEALTH

 

MEDICAL - HEALTH

2

34/2015/TT-BYT

Circular No. 34/2015/TT-BYT dated October 27, 2015 of the Ministry of Health on amending and supplementing the Articles 2 of the Circular No. 17/2012/TT-BYT dated October 24, 2012 of the Ministry of Health regulating the issuance and use of the birth notice

 

To issue the birth notice for a baby born through surrogacy

Page 2

TRANSPORT

 

TRANSPORT

3

102/2015/ND-CP

Decree No. 102/2015/ND-CP dated October 20, 2015 of the Government on management and operation of airports and airfields

 

Enterprises providing aviation services must have minimum capital of VND 100 billion

Page 2

4

1468/QD-TTg

Decision No. 1468/QD-TTg dated August 24, 2015 of the Prime Minister approving the adjusted master plan on development of Vietnam’s railway transport through 2020, with a vision toward 2030

 

To achieve the maximum speed of 90 km/h at the Hanoi- Ho Chi Minh City railway route

Page 3

SECURITY

 

SECURITY

5

105/2015/ND-CP

Decree No. 105/2015/ND-CP dated October 20, 2015 of the Government guiding a number of Articles of the Ordinance on environmental police forces

 

Give priority for excellent graduates when applying to environmental police forces

Page 3

 

SUMMARY:

 

Ü TAX – FEE – CHARGE


THE WAY SUBJECT TO SPECIAL EXCISE TAX FOR VEHICLES
THAT SEAT FEWER THAN 24 PEOPLE
 

On October 28, 2015, the Government issued the Decree No. 108/2015/ND-CP guiding a number of Articles of the Law on Special Excise Duty and the Law on amending the Law on Special Excise Duty, within that, one of the most important contents is on special excise tax for vehicles that seat fewer than 24 people and gasoline manufacturer of goods subject to special excise tax (sells their goods to other resellers.

In particular, in case an importer or manufacturer/assembler of vehicles that seat fewer than 24 people sell them to resellers, for importer of vehicles that seat fewer than 24 people, the taxable price is the selling price imposed by the importer which must not fall below 105% of the import price.

For manufacturer/assembler of vehicles that seat fewer than 24 people, the taxable price is the selling price imposed by the manufacturer which must not fall below 7% of the average selling price imposed by the resellers. The average selling price imposed by the resellers is the selling

 

prices without additional equipment and parts requested by the buyers. In case the selling price imposed by the manufacturer/assembler is lower than 7% of the average selling price imposed by the resellers, the taxable price shall be imposed by the tax authority according to regulations on tax administration.

Besides, the Decree also guides in details the special excise tax for other goods and services.  For goods sold under an installment plan or deferral plan, the taxable price is the original selling price exclusive of installment and deferral interest. Additionally, taxable prices of services are prices imposed by service providers for discotheque, massage, and karaoke business, taxable prices are revenues from activities within the discotheque, massage establishment, karaoke establishment, including revenues from food and drink services and other services…

This Decree takes effect on January 01, 2016.

Ü MEDICAL - HEALTH


TO ISSUE THE BIRTH NOTICE FOR A BABY BORN THROUGH SURROGACY
 

Circular No. 34/2015/TT-BYT has just been issued by the Ministry of Health on October 27, 2015 on amending and supplementing the Articles 2 of the Circular No. 17/2012/TT-BYT dated October 24, 2012 of the Ministry of Health regulating the issuance and use of the birth notice, and one of the most important contents is the regulations on issuing the birth notice for a baby through surrogacy.

In this case, a baby is born through surrogacy, intended parents or a woman who carries and gives birth (surrogate mother) must submit written confirmations about surrogacy

 

 

enclosed herewith and certified true copy or a copy accompanied by the original of surrogacy agreement for humanitarian purposes between intended parents and surrogate mother to the medical examination and treatment facility where the baby is born.

The baby who is born through surrogacy shall be granted the Birth notice. This Birth notice shall serve as the basis for proving surrogacy when carrying out registration of birth.

This Circular takes effect on December 14, 2015.

Ü TRANSPORT


ENTERPRISES PROVIDING AVIATION SERVICES
MUST HAVE MINIMUM CAPITAL OF VND 100 BILLION
 

At the Decree No. 102/2015/ND-CP dated October 20, 2015 on management and operation of airports and airfields, the Government prescribed that the minimum capital for establishment and operation of airport enterprises, enterprises providing aviation services at the airport/airfield is VND 200 billion for Enterprises operating at international airports and VND 100 billion for Enterprises operating at domestic airports.

Besides, aviation services such as passenger terminal operation services; air operations area services; cargo terminal and depot operation services; air navigation services, including air traffic control services, aeronautical information, guiding, supervision services; aviation meteorology services, aeronautical information services; search and rescue services; aviation fuel supply services; aircraft repair and maintenance services; in-flight food and

 

drink services… must have minimum capital of VND 30 billion; the minimum capital of VND 10 billion is applicable for aviation equipment repair and maintenance services; technical aviation services and aviation security services.

For enterprises providing passenger/cargo terminal operation services, aviation fuel supply services, ground services, ratio of foreign capital to charter capital must not exceed 30%. Similarly, for airport enterprises and enterprises providing air operations area services, information, guiding, supervision services, and aviation meteorology services, the ratio of state capital to charter capital must not fall below 65% and the ratio of foreign capital to charter capital must not exceed 30%.

This Decree takes effect on December 12, 2015 and replaces the Decree No. 83/2007/ND-CP dated May.


TO ACHIEVE THE MAXIMUM SPEED OF 90 KM/H
AT THE HANOI- HO CHI MINH CITY RAILWAY ROUTE
 

On August 24, 2015, the Prime Minister signed the Decision No. 1468/QD-TTg approving the adjusted master plan on development of Vietnam’s railway transport through 2020, with a vision toward 2030, with the objective to synchronously develop railway transport in terms of infrastructure, means of transport, transport services and railway industry up to advanced and modern level.

In accordance with  the Scheme, from now to 2020, To upgrade and gradually modernize the 1,726km Hanoi- Ho Chi Minh City railway route to achieve the average speed of 80-90 km/h, for passenger trains, and 50-60 km/h, for cargo trains; firstly concentrate on the upgrading of the railway section in the areas of Hai Van Pass, Khe Net Pass, Hoa Duyet-Thanh Luyen; to renovate and upgrade weak bridges and tunnels; to improve horizontal alignment of railway routes, to construct new rails and extend rails in railway stations, etc; to renovate, upgrade, and step by step improve up to the national railway grade the 285km-long Yen Vien-Lao Cai; 96km-long Hanoi (Gia Lam) - Hai Phong;

 

54.6km-long  Hanoi (Dong Anh)-Thai Nguyen (Quan Trieu); and 156km-long Hanoi (Yen Vien)-Lang Son (Dong Dang) routes…

In particular, for newly built railway routes, to study the construction of Lao Cai-Hanoi-Hai Phong, Hanoi-Dong Dang, Ho Chi Minh City-Can Tho (of which priority will be given to Ho Chi Minh City-My Tho section) routes, the 67km-long Dak Nong-Chon Thanh, the 128km-long Di An-Loc Ninh route linked with the Trans-Asian railway network, and the 67km-longVung Ang - Cha Lo (Mu Gia) route linked to the Lao railway network in Mu Gia…

By 2020, railway transport will satisfy around 1%-2%, and 1%-3% of the total passenger transport and cargo transport demands, respectively, in which urban railway passenger transport will satisfy around 4%-5% of the mass transit demand in Hanoi and Ho Chi Minh City.

This Decision takes effect on the signing date.

Ü SECURITY


GIVE PRIORITY FOR EXCELLENT GRADUATES WHEN APPLYING
TO ENVIRONMENTAL POLICE FORCES
 

In accordance with the Decree No. 105/2015/ND-CP dated October 20, 2015 of the Government guiding a number of Articles of the Ordinance on environmental police forces, excellent graduates of academies and universities shall be given priority when apply to environmental police forces.

Environmental police forces are entitled to inspect the any entity’s adherence to regulations of law on environmental protection, natural resources, and food safety in the acts suspected as crimes and administrative violations pertaining to environmental protection, natural resources, and food safety are discovered; denunciation or information about crimes and administrative violations pertaining to environmental protection, natural resources, and food safety is received; and the inspection is necessary for settlement of complaints and denunciations in the process

 

of prevention and fight against crimes and administrative violations pertaining to environmental protection, natural resources, and food safety.

Environmental police forces are entitled to request any agency, organization, enterprise, or individual to provide information, documents, items related to crimes and administrative violations pertaining to environmental protection, natural resources, and food safety to serve investigation when receiving information about such crimes or administrative violations related to the field of such entity, or a violation is committed within the scope of management of such entity and explain the acts to be crimes and administrative violations pertaining to environmental protection, natural resources, and food safety….

This Decree takes effect on December 05, 2015.

 

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