However, in case an enterprise additionally builds works items for a project entitled to investment incentives but it neither modify the investment certificate not register projects of expansion investment, it shall not be eligible for exemption from import duty.
Accordingly “7 – month pregnancy “means a woman’s gestational age reaching 28 full weeks (equivalent to 196 days).
In principle, gestational age is counted from the first day of a woman's last menstrual cycle. If a woman misses her first day of the last menstrual cycle, ultrasound result may be based to determine gestational age of a pregnancy.
Notably, in order to be eligible for the maternity protection policy, the pregnant woman must provide pregnancy test result issued by a hospital/ medicinal establishment in which including the result of gestational age determination at the time of performing the pregnancy test.
Accordingly, in case on the same day, an employee both works and takes leave due to sickness, the enterprise has to pay salary to the employee during the period the employee works; during the period the employee takes leave with the enjoyment of the sickness regime, the enterprise shall not pay salary to him/her.
Customs procedure code for import is A41 - Import for business; upon the export, it is B11 - Export for sale (if the exported goods are not derived from the import) or B13 - Export of imported goods.
In case the EPE has to re-export goods which are derived from the import under the import right, if such goods have not been used or undergone working or processing in Vietnam, import duty shall be refunded and export duty thereon shall be exempt according to Clause 1 Article 34 of Decree No. 134/2016/ND-CP.
In addition, Ministry of Labour - Invalids and Social Affairs also notes that the occupational accident investigation group must, based on labor regulations, labor contract, regulations on working time, rest time as well as other agreements relating to labor relation, testimonies of witnesseses, nature of the requirement to participate in the soccer tournament (whether it complies with the company), determine nature of the period the employee participates in the soccer tournament.
If it is determined the period during which the employee performs duties, tasks or complies with the company’s request, this accident is considered to be occupational accident.
Accordingly, in case an EPE meets the regulations provided for non - tariff zone (according to Clause 1 Article 4 of the Law on import and export duties), the goods imported for use within the EPE shall be exempt from import duty and value added tax.
However, for the case in which goods imported from abroad are sold to Vietnamese enterprises under the term according to which such goods are delivered at Vietnamese seaports or airports, according to opinions of the General Department of Taxation, there are not enough grounds to apply 0% VAT rate.
Regarding procedure for customs declaration and payment of tax at the importation stage with regard to contracts of sale and purchase of goods under the designation according to which Vietnamese enterprises are the final buyers that take responsible to for carrying out such procedure, enterprises should directly contact with customs authorities for having guidelines in details.
Accordingly, in case an enterprise is established in a high-tech park (rather than an export processing zone, industrial park or economic zone) and not specializing in manufacturing products for export (its export rate is about 75%), it fails to meet the conditions to transform into an EPE.
Accordingly, in case a company is executing a project with an investment registration certificate, upon transformation from a foreign invested enterprise into a domestic enterprise, it is required to carry out procedures for change of investor.
If an FDI enterprise imports goods to execute investment projects, it shall carry out according to the regulations at the Law on investment No. 67/2014/QH13 and Decree No. 118/2015/ND-CP.
If an FDI enterprise imports goods for business and production purposes, it shall carry out according to the regulations of the Law on foreign trade management No. 05/2017/QH14 and Decree No. 09/2018/ND-CP.