Legal Document Updates in English (37/2018)

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NUMBER

TITLE

 

In This Updates:

TAX – FEE – CHARGE 

 

TAX – FEE – CHARGE

1

119/2018/ND-CP

Decree No. 119/2018/ND-CP dated September 12, 2018 of the Government on prescribing electronic invoices for sale of goods and provision of services

 

Business households and individuals are provided free e-invoice

Page 2

FINANCE – BANKING

 

FINANCE – BANKING

2

20/2018/TT-NHNN

Circular No. 20/2018/TT-NHNN dated August 30, 2018 of the State Bank of Vietnam on prescribing oversight and supervision of payment systems

 

Banks must make periodic reports on payment system’s operation

Page 2

MEDICAL – HEALTH

 

MEDICAL – HEALTH

3

23/2018/TT-BYT

Circular No. 23/2018/TT-BYT dated September 14, 2018 of the Ministry of Health on prescribing the recall and disposal of unsafe foods under the management of the Ministry of Health

 

The disposal of unsafe foods that are recalled

Page 2

4

115/2018/ND-CP

Decree No. 115/2018/ND-CP dated September 04, 2018 of the Government on penalties for administrative violations against regulations on food safety

 

Not cover street foods, vendors are fined up to VND 1 million

Page 3

CRIMINAL

 

CRIMINAL

5

02/2018/TT-TANDTC

Circular No. 02/2018/TT-TANDTC dated September 21, 2018 on detailing the trial of criminal cases involving proceeding participants who are under-18 persons under the jurisdiction of the family and juvenile tribunal

 

Trying a criminal case involving under-18 defendants, judges don’t wear overcoat

Page 3

INDUSTRY

 

INDUSTRY

6

25/2018/TT-BCT

Circular No. 25/2018/TT-BCT dated September 12, 2018 on amending and supplementing a number of articles of the Minister of Industry and Trade’s Circular No. 16/2014/TT-BCT of May 29, 2014…

 

New guidelines about electricity prices for tenants

Page 3

FOREIGN AFFAIRS 

 

FOREIGN AFFAIRS

7

26/CT-TTg

Directive No. 26/CT-TTg dated September 04, 2018 of the Prime Minister on promoting international economic integration in a more effective manner

 

Keep promoting administrative reforms targeted at tax and customs

Page 4

8

36/2018/QD-TTg

Decision No. 36/2018/QD-TTg dated August 24, 2018 of the Prime Minister on procedures for signing and implementing agreements in the name of the Government and requesting the president of Vietnam to sign agreements in the name of the state that are not international treaties

 

Procedures for signing agreements in the name of the Government

Page 4

SUMMARY:

Ü TAX – FEE – CHARGE


BUSINESS HOUSEHOLDS AND INDIVIDUALS ARE PROVIDED FREE E-INVOICE

The Decree No. 119/2018/ND-CP on prescribing electronic invoices for sale of goods and provision of services is issued on September 12, 2018 by the Government.

This Decree prescribes about specific subjects that are provided e-invoices services without charge, includes:

- Business households or individuals earn the preceding year’s revenue which equals at least 03 billion dong in the agriculture, forestry, aquaculture, industry or construction sector, or gain the preceding year’s revenue equaling at least 10 billion dong in the commerce and service sector;

- Small- and medium-sized creative startups prescribed by soft laws and business households or individuals that are transformed into enterprises within a period of 12 months after their establishment;

 

- Small- and medium-sized enterprises, cooperatives, business households and individuals that operate at areas facing socio-economic difficulties or extreme socio-economic difficulties;

- Other small- and medium-sized enterprises which are defined according to the requests of the People’s Committees of centrally-affiliated cities and provinces, except enterprises operating at economic zones, industrial parks or hi-tech zones;

To encourage using e-invoice, the Ministry of Finance shall decide other case are entitled to use free e-invoices.

This Decree takes effect on November 01, 2018.

Ü FINANCE - BANKING


BANKS MUST MAKE PERIODIC REPORTS
ON PAYMENT SYSTEM’S OPERATION

On August 30, 2018, the State Bank of Vietnam issues Circular No.  20/2018/TT-NHNN on prescribing oversight and supervision of payment systems.

As prescribed in the Circular, banks have to make periodic report for the first 6 months and annual assessment report on the operation of the important payment system (Includes: the status of the payment system; the status of participants in the system; the status of system’s

 

improvement, basic changes of system’s function, internal processes and procedures).

The reporting form is the electronic report (file) or written report (paper) which bears the signature of the legally authorized representative of the reporting organization in case electronic report is impossible.

This Circular takes effect on January 01, 2019.

Ü MEDICAL - HEALTH


THE DISPOSAL OF UNSAFE FOODS THAT ARE RECALLED

This content is prescribed at the Circular No. 23/2018/TT-BYT of the Ministry of Health on prescribing the recall and disposal of unsafe foods under the management of the Ministry of Health.

Specifically, after being recalled, these unsafe foods shall be disposed of in one of the following forms:

- Correction of labeling errors: This form is applied to products having labeling errors compared to their self-declaration dossiers or dossiers of product declaration registration;

- Change of use purposes: This form is applied to products of inferior quality that are likely to cause harm to consumer health and cannot be used for food but may be used for other purposes;

 

- Re-export: This form is applied to imported products of quality and safety limits lower than those stated in their self-declaration dossiers or dossiers of product declaration registration or likely to cause harm to consumer health;

- Destruction: This form is applied to products of quality criteria or safety limits not in conformity with their self-declaration dossiers or dossiers of product declaration registration which may cause harm to consumer health for which the form of change of use purpose and re-export cannot be applied.

This Circular is issued on September 14, 2018 and takes effect on November 01, 2018.


NOT COVER STREET FOODS, VENDORS ARE FINED UP TO VND 1 MILLION

This is the content of the Decree No. 115/2018/ND-CP on penalties for administrative violations against regulations on food safety which is issued on September 04, 2018 by the Government.

Accordingly, the maximum fine imposed for an administrative violation against regulations on food safety shall be VND 100,000,000 if it is committed by an individual or VND 200,000,000 if it is committed by an organization. Specifically, a fine ranging from VND 500,000 to VND 1,000,000 shall be imposed for one of the violations against food safety requirements by street food vendors as follow:

- Failing to equip tables, cabinets, shelves, stands, equipment and devices which meet corresponding requirements for displaying foods;

- Foods are not covered and protected from dust, pests or other harmful animals;

 

- Failing to wear gloves when working in direct contact with cooked foods/ fast foods.

Besides, this Decree also prescribes many penalties for administrative violations against regulations on food safety such as:

- Lacking the text “this product is not intended to diagnose, treat, cure or prevent any disease” in the advertisement contents about dietary supplements;

- Using persons who directly process foods but do not wear hats (or hair nets) and masks, or do not have their nails cut when working in direct contact with cooked foods/fast foods in canteens, industrial kitchens, kitchens or restaurants…

This Decree takes effect on October 20, 2018.

Ü  CRIMINAL


TRYING A CRIMINAL CASE INVOLVING UNDER-18 DEFENDANTS,
JUDGES DON’T WEAR OVERCOAT

According to the Circular No. 02/2018/TT-TANDTC dated September 21, 2018 of the Supreme People’s Court, a criminal case involving under-18 defendants under the jurisdiction of the family and juvenile tribunal shall be tried in a friendly fashion courtroom.

When trying this kind of case, its judges wear the administrative office attire of people’s court staff without overcoat. Its courtroom is arranged in a friendly fashion to ensure the best interest of under-18 persons.

For a case involving under-18 sex assault, domestic violence or human trafficking victims, the court shall organize a closed hearing. For other cases where under-18 persons or their representatives so request or it is necessary to protect under-18 persons or their privacy, the court may also organize a closed hearing but shall publicly pronounce its judgments. 

 

Specifically, for a case involving under-18 proceeding participants, no show trial is organized.

However, also in accordance with this Circular, a criminal case involving defendants who are aged between full 16 and under 18 years and have intentionally committed a very serious crime or committed a particularly serious crime; a criminal case involving both defendants who are aged under 18 years and those who are aged full 18 or more years… shall be tried a criminal courtroom, not friendly fashion courtroom.

This Circular takes effect on December 01, 2018.

Ü  INDUSTRY


NEW GUIDELINES ABOUT ELECTRICITY PRICES FOR TENANTS

This is the content prescribed at the Circular No. 25/2018/TT-BCT on amending and supplementing a number of articles of the Circular No. 16/2014/TT-BCT prescribing the implementation of regulations on electricity prices.

This Circular provides guidelines about the electricity prices for tenants who are students or laborers (other than households) as follow:

- In case tenants have signed lease agreements of a term of 12 months or more and made temporary residence registration, the house owner shall directly sign electricity sale and purchase contracts or represent the tenants to sign electricity sale and purchase contracts (containing the house owner’s commitment to paying electricity bills);

 

- In case the lease term is less than 12 months and the house owner cannot fully declare the number of electricity users, the level-3 retail price applicable to the amount of electricity of between 101 - 200 kWh shall be applied for the whole amount of electricity measured at the electricity meter.

In case the house owner fully declares the number of electricity users, the electricity seller shall determine an electricity consumption limit to be applied to the house owner as follows: every 4 persons shall be grouped as a household. The house owner shall notify the electricity buyer of any change in the number of tenants for the latter to adjust to the electricity consumption limit.

This Circular is issued on September 12, 2018 by the Ministry of Industry and Trade and takes effect on October 26, 2018.

Ü FOREIGN AFFAIRS


KEEP PROMOTING ADMINISTRATIVE REFORMS
TARGETED AT TAX AND CUSTOMS

On September 04, 2018, the Prime Minister issues the Directive No.  26/CT-TTg on promoting international economic integration in a more effective manner.

The Prime Minister gives the instructions for ministries and branches to carry out specific tasks such as:

- The Ministry of Finance: keep promoting administrative reforms targeted at tax and customs in order to contribute to improving the business environment and national competitiveness;

- The Ministry of Industry and Trade: cooperate with ministries in assessing impacts of the elimination of
 

customs duties according to the ASEAN roadmap on sensitive commodities such as motor vehicles, sugar, oil, gas, etc.;

- The Ministry of Foreign Affairs: propose solutions for increasing effectiveness in multilateral diplomacy with a focus on promoting the development of ASEAN Economic Community 2025;

- The Ministry of Planning and Investment: take charge of carrying out a 30-year foreign investment review and assess impacts of foreign investment on the economy in recent times.


PROCEDURES FOR SIGNING AGREEMENTS IN THE NAME OF THE GOVERNMENT

On August 24, 2018, the Prime Minister issues the Decision No. 36/2018/QD-TTg on procedures for signing and implementing agreements in the name of the Government and requesting the president of Vietnam to sign agreements in the name of the state that are not international treaties.

The procedure for signing international agreements in the name of the Government is prescribed as follow:

- The proposing authority shall send an enquiry about the signature, adoption, amendment, supplementation, suspension, termination or withdrawal from an agreement;

- The enquired authority shall give a written response within 07 working days from the receipt of the enquiry;

- After completing the enquiry, the proposing authority shall submit it to the Government for decision, regarding the

 

agreement in the name of the Government; request the Government to submit it to the President of Vietnam, regarding the agreement in the name of the State;

- According to the decision made in writing by the competent authority, the proposing authority shall organize the signature, adoption, amendment, supplementation, suspension, termination or withdrawal from the agreement.

Simplified procedures shall be applied in case of urgent matters need to be addressed upon political and foreign affair request; one party or multiple foreign parties does not require a power of attorney upon signature of the agreement…

This Decision takes October 10, 2018.

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