Legal Document Updates in English (51/2020)

MORE CASES OF DISCLOSURE OF TAXPAYERS’ TAX REGISTRATION INFORMATION

On December 03, 2020, the Ministry of Finance issues the Circular No. 105/2020/TT-BTC providing guidance on tax registration.

In accordance with the new provision, apart from the cases when the taxpayers stopped their operation and completed procedures for invalidation of their tax identification numbers or not; taxpayers do not operate at the registered address, etc., the tax office shall publicly post tax registration information of taxpayers when the taxpayers have suspended their operation or business or violated the law on tax registration.

Concurrently, before having the tax identification numbers invalidated, taxpayers must perform the following obligations:

Firstly, taxpayers shall submit a report on the use of invoices in accordance with law provisions on invoice.

Next, taxpayers shall fulfill the obligation to submit the dossier on tax declaration and payment and handle the overpaid tax amounts and undiscounted value-added tax amounts (if any) in accordance with the Law on Tax Administration with the tax office.

For managing units with affiliates, all these affiliates must complete the procedures for invalidation of tax identification numbers before their managing unit’s tax identification number is invalidated.

This Circular takes effect on January 17, 2021.

FROM FEBRUARY 2021, ENTERPRISES EMPLOYING 1,000 FEMALE WORKERS OR MORE
MUST HAVE A ROOM FOR BREAST MILK COLLECTION AND STORAGE

The Government issues the Decree No. 145/2020/ND-CP detailing and guiding the implementation of a number of articles of the Labor Code regarding working conditions and industrial relations on December 14, 2020.

According to the new regulation, an employer employing 1,000 female employees or more must have a room for breast milk collection and storage at the workplace. Noticeably, this Decree specifies acts regarded as sexual harassment at the workplace such as: Physical behavior including sexual actions, gestures, contact, or physical impact on the body or sexual suggestions; Verbal sexual harassment, including using direct speeches, via the telephone or electronic means, etc.

Specifically, the employer must promptly prevent, handle an act of sexual harassment at the workplace and take

measures to protect secret, honor, reputation, dignity and safety of the person being sexually harassed, person making a complaint or denunciation and person being complained or denounced, when the complaint or denunciation of such act arises.

Besides, the Government also stipulates cases in which the domestic employee may unilaterally terminates the labor contract without notifying in advance due to one of the following reasons: He/she is not assigned the job or workplace or is not assured of the working conditions as agreed upon; His/her wage is not paid in full or on time; He/she is ill-treated or beaten or verbally or physically humiliated; He/she is subject to forced labor; is sexually harassed at the workplace, etc.

This Decree takes effect on February 01, 2021.

TO EXEMPT FROM GASEOUS POLLUTANTS EMISSION INSPECTION
FOR AUTOMOBILES HAVE BEEN GRANTED THE FACTORY QUALITY CONTROL CERTIFICATE

On December 23, 2020, the Ministry of Transport issues the Circular No. 33/2020/TT-BGTVT on promulgating amendments on 01:2020 QCVN 86:2015/BGTVT on the National technical regulation on the fourth level of gaseous pollutants emission for new assembled, manufactured and imported automobiles.

Accordingly, to exempt from inspection and testing of gaseous pollutants emission and shall continue to conduct inspection and certification procedures for the following cases: Vehicles having been granted the Factory Quality Control Certificate or vehicles having been granted the Certificate of Technical safety and Environmental protection for imported automobiles before the effective date of the Regulation “Amendment 01:2020 QCVN 86:2015/BGTVT”; Vehicles have been granted the Factory Quality Control Certificate after the effective date of this Regulation on the basis of the corresponding Vehicle Type Approval Certificate which is issued before the effective date of this Regulation and still takes effect, etc.

In addition, newly assembled, manufactured and imported vehicles must be subject to inspection of gaseous pollutants emission in accordance with current regulations of the Minister of Transport on quality inspection of technical safety and environmental protection in manufacturing, assembling and importing vehicles. Vehicles need to be subject to running-in to ensure best technical conditions before testing. Organizations and individuals who register for the testing can themselves decide on the running-in distance in accordance with the manufacturer's recommendation.

Besides, for types of vehicles or engines that have been subject to testing of gaseous pollutants emission and granted the test report in accordance with QCVN 86:2015/BGTVT, they shall continue to use the granted test report for inspection and certification purposes in accordance with regulations prescribed in respective legal documents.

This Circular takes effect on February 15, 2021.

LIST OF 37 TECHNOLOGIES PRIORITIZED FOR RESEARCH, DEVELOPMENT AND APPLICATION

The Prime Minister issues the Decision No. 2117/QD-TTg dated December 16, 2020 on promulgating the List of technologies prioritized for research, development and application for the country’s proactive participation in the Fourth Industrial Revolution.

The List comprises 37 technologies prioritized for research, development and application for the country’s proactive participation in the Fourth Industrial Revolution in 04 fields as follows:

Firstly, in the field of digital technologies: artificial intelligence; internet of things; big data analytics; blockchain; cloud computing, grid computing, edge computing; quantum computing, etc.

Secondly, for physics, autonomous robots, collaborative robotics-cobot, unmanned aerial vehicles (UAV),

autonomous underwater vehicles (AUV); nanomaterials, nanodevices, photonics and light technologies; micro and nano satellites; etc. shall be prioritized for research, development and application.

Thirdly, in biotechnologies: synthetic biology; neurotechnologies; stem cells; enzyme technologies; bioinformatics; biochips and biosensors; regenerative medicine and tissue engineering, etc.

Finally, to prioritize the development of fuel cells; advanced biofuels; photovoltaics; advanced oil and gas exploration and recovery; advanced wind turbine technologies, etc. in the field of energy and environment.

This Decision takes effect from the signing date.

FROM 2021, AT LEAST 40% OF NATIONAL ASSEMBLY DEPUTIES ARE FULL-TIME DEPUTIES

On June 19, 2020, the National Assembly passes the Law Amending and Supplementing a Number of Articles of the Law on Organization of the National Assembly No. 65/2020/QH14.

Accordingly, the number of full-time National Assembly deputies must account for at least 40% of the total number of National Assembly deputies, increase 5% compared to previous provisions. Part-time National Assembly deputies may register for attending conferences of full-time National Assembly deputies to discuss issues of their concern.

In addition, the number and list of full-time National Assembly deputies in a National Assembly deputies’ delegation shall be decided and approved by the Standing Committee of the National Assembly. Based on the

practical requirements and situation, the Standing Committee of the National Assembly shall decide to convene a meeting of full-time National Assembly deputies prior to each National Assembly session for discussing and giving opinions on projects, schemes and reports before submitting them to the National Assembly.

Besides, to include wages of full-time National Assembly deputies, expenses for activities remuneration for participation in activities of the National Assembly, and other allowances and regimes for National Assembly deputies in association with the National Assembly’s activities into the operation funds of the National Assembly.

This Law takes effect on January 01, 2021.

TO ADJUST THE TIME FOR SUBMITTING THE DRAFT LAW
ON EMULATION AND COMMENDATION LAW (AMENDED) TO OCTOBER 2021

On June 10, 2020, the National Assembly issues the Resolution No. 106/2020/QH14 on promulgating the law and ordinance making program for 2021, amending the law and ordinance making program for 2020.

Specifically, to adjust the law and ordinance making program for 2020 as follows:

Firstly, to add the following projects and drafts to the law and ordinance making program for 2020: The Law on Road Traffic (amended); The Law on Drug Prevention and Control (amended); The Law on Amending and Supplementing a Number of Articles of the Law on Trade Union; The National Assembly’s Resolution on participating the United Nations Peacekeeping; The Ordinance on Preferential Treatment for People with Meritorious Services to the Revolution (amended).

Secondly, to adjust the time for submission of the draft Law on Emulation and Commendation Law (amended) from the 10^th session of the 14^th National Assembly (October 2020) to the 2^nd session of the 15^th National Assembly (October 2021).

In addition, the law and ordinance making program for 2021 also submits the National Assembly to approve the Resolution on the law and ordinance making program for 2022; the Law on Mobile Police and the Law on Cinematography (amended), etc.

This Resolution takes effect on June 10, 2020.