VietlawOnline
[VietlawOnline] - Weekly Newsletter No. 515 from 29 Jun. - 5 Jul. 2021
Administration - Society:
Code of conduct for social media

Decision No. 874/QD-BTTTT dated June 17th, 2021 of the Ministry of Information and Communications on Code of conduct for social media

This Code provides for standard responses with which social media users need to comply in order to enable development of healthy social media in conformity to international standards and agreements.

This Code comprises:

- General code of conduct, applied to all groups (Article 3)

- Code of conduct for organizations and individuals (Article 4)

- Code of conduct for officials, public employees and workers in government agencies (Article 5)

- Code of conduct for regulatory authorities (Article 6)

- Code of conduct for social media service providers (Article 7)

Accordingly, social media users need to use real name; share information from reliable and trustworthy sources; do not incite aggression, hatred, origin discrimination, sexism, or religious discrimination; do not upload contents violating regulations and law, or information defaming, affecting legal rights and benefits of other organizations, individuals; do not distribute false information; do not advertise, operate illegal businesses, etc.

This Decision takes effect from the date of its signing.

* Eff. date: Thursday, June 17, 2021

According to the corrections at Official letter No. 2177/BTTTT-PC dated June 18th, 2021, the Ministry of Information and Communications just encourages to apply this Code of conduct for social media instead of mandatory application.

It is not require to apply for the license to temporarily import exported products for warranty
Regarding procedures for allocating land to approved investor
It is required to declare import origin upon exporting goods on the CITES List
New regulation on supervision of the compliance with laws of Vietnam Exchange
Regarding settlement of tax on goods leased or lent by EPEs
Amendments to regulations on driver training, driving tests and issuance of driving licenses for motor vehicles
Overseas study counseling service providers in Ho Chi Minh City must review their operation conditions
Regarding application of foreign standards to construction works in Vietnam
From April 27th, 2022: Regulations on health declaration applied to entrants shall be suspended
From February 21st, 2022: Price for SARS-CoV-2 testing service shall be reduced to VND 78,000 VND
Notable points in relation to measurement and inspection of goods’ quality from March 15th, 2022
Amendments to regulations on management, operation and maintenance of road construction works
Amendments to Circulars in aquaculture
Requirements and procedures for entry for child adoption in the Covid-19 pandemic
Some notes in relation to new overtime working cap
Index:
Accounting:

- From July 11th, 2021: The regulations on allowing the recording of the exchange differences shall be abrogated

Administration - Society:

- Code of conduct for social media

Building construction:

- Regarding guidelines on construction of makeshift works

Capital transfer:

- How to determine value of contributed capital upon calculation of tax on incomes from capital transfer

Certificate of Origin (C/O):

- C/O form AK presenting origin criterion "CTC" instead of origin criterion "CC" shall be accepted

- Regarding extension of time limit for additional submission of C/O

Chemicals:

- Regarding import of machinery containing HCFC

Civil Status:

- New regulations on permanent residence registration, temporary residence registration

Construction:

- [Merged] - Regulations on construction contracts

Construction operation:

- Side manager of a construction company must have an employment contract

Covid-19:

- From June 24th, 2021: It is required to make electronic health declaration upon reaching apartment buildings, supermarkets, etc. in Ho Chi Minh city

- Hanoi allows resuming barbershops and indoor dining establishments from June 22nd, 2021

Customs policies:

- Regarding handling of import duty on stolen goods

Domestic Investment:

- Regarding VAT policy applicable to transfer of investment projects

Economics:

- Regarding strategies for development of industries and trade in the 2021-2030 period

Electricity - Energy:

- Policy on reduction in electricity price for clients affected by the third COVID-19 outbreak

EVFTA:

- Declaration of origin issued before the date on which a REX number is granted shall be invalid

Fertilizer:

- It is allowable authorizing multiple parties to import fertilizers

Foreign Investment:

- Regarding guidelines on procedures for execution of investment projects

Health Insurance:

- [Merged] - Law on Health Insurance

Immigration:

- Foreigners may use Laissez-passers, temporary residence cards for traveling on domestic flights in Vietnam

Labour - Employment:

- Measures to improve working conditions for workers

- How to handle upon detecting COVID-19 case

Minerals:

- Amendments to regulations on calculation of fee for water resource extraction right

Project Management:

- From March 26th, 2021: It is required to apply new regulations upon adjusting an urban area project

Quarantine:

- Schedule of fees for quarantine plant applicable from July 5th, 2021

Securities:

- New regulations on depository and settlement of securities transactions from January 15th, 2021

Tax declaration:

- Regulations on assessment of levels of risks of taxpayers from July 2nd, 2021

Unemployment Insurance:

- Amendments to regulations on unemployment insurance

New documents

1. From June 24th, 2021: It is required to make electronic health declaration upon reaching apartment buildings, supermarkets, etc. in Ho Chi Minh city

Dispatch No. 2059/UBND-VX datde June 22nd, 2021 of the People's Committee of Ho Chi Minh City regrading electronic health declaration in Ho Chi Minh City

Posted: 23/6/2021 11:18:34 AM | Latest updated: 28/6/2021 12:15:32 PM (GMT+7) | LuatVietnam: 5233 | Vietlaw: 515

For the purpose of rapid tracing of Covid-19 suspected cases, epidemiological investigation upon detecting Covid-19 case, the People's Committee of Ho Chi Minh city requires the people, from June 24th, 2021, to make electronic health declaration when they reach these places:

- Places of business and working, including: offices, industrial parks, export processing zones, high-tech zones, factories, and enterprises.

- Places with mass gatherings: hospitals, health facilities, apartment buildings, schools, train stations, bus stations, ports, waiting lounges, public transport, shopping malls, supermarkets, wholesale markets, shops providing essential services.

nexto  New definitions of Covid-19 confirmed case and close contact (20/4/2022) 

nexto  Guidelines for health workers engaging in COVID-19 control (26/4/2022) 

nexto  Guidelines on Covid-19 treatment for pregnant women, lactating women, and infants at home (18/4/2022) 

nexto  Regarding COVID-19 vaccination for children from 5 to under 12 years of age (15/4/2022) 

2. Hanoi allows resuming barbershops and indoor dining establishments from June 22nd, 2021

Dispatch No. 1942/UBND-KGVX datde June 21st, 2021 of Hanoi People’s Committee regrading maintenance of some COVID-19 prevention and control measures in Hanoi in new situation

Posted: 22/6/2021 7:05:59 AM | Latest updated: 28/6/2021 12:16:15 PM (GMT+7) | LuatVietnam: 5231 | Vietlaw: 515

According to this Official letter, from 00:00 AM of June 22nd, 2021 barbershops and indoor dining establishments in Ha Noi city may resume their operation.

However, with regard to indoor dining establishments, they are only allowed to serve no more than 20 people at the same time and must close before 9:00 PM.

With regard to drinking establishments, only takeaways are allowed.

nexto  New definitions of Covid-19 confirmed case and close contact (20/4/2022) 

nexto  Guidelines for health workers engaging in COVID-19 control (26/4/2022) 

nexto  Guidelines on Covid-19 treatment for pregnant women, lactating women, and infants at home (18/4/2022) 

nexto  Regarding COVID-19 vaccination for children from 5 to under 12 years of age (15/4/2022) 

3. Code of conduct for social media

Decision No. 874/QD-BTTTT dated June 17th, 2021 of the Ministry of Information and Communications on Code of conduct for social media

Posted: 18/6/2021 9:47:00 AM | Latest updated: 24/6/2021 2:00:59 PM (GMT+7) | LuatVietnam: 5233 | Vietlaw: 515

This Code provides for standard responses with which social media users need to comply in order to enable development of healthy social media in conformity to international standards and agreements.

This Code comprises:

- General code of conduct, applied to all groups (Article 3)

- Code of conduct for organizations and individuals (Article 4)

- Code of conduct for officials, public employees and workers in government agencies (Article 5)

- Code of conduct for regulatory authorities (Article 6)

- Code of conduct for social media service providers (Article 7)

Accordingly, social media users need to use real name; share information from reliable and trustworthy sources; do not incite aggression, hatred, origin discrimination, sexism, or religious discrimination; do not upload contents violating regulations and law, or information defaming, affecting legal rights and benefits of other organizations, individuals; do not distribute false information; do not advertise, operate illegal businesses, etc.

This Decision takes effect from the date of its signing.

* Eff. date: Thursday, June 17, 2021

According to the corrections at Official letter No. 2177/BTTTT-PC dated June 18th, 2021, the Ministry of Information and Communications just encourages to apply this Code of conduct for social media instead of mandatory application.

nexto  New guidelines on social assistance policies (21/7/2021) status2

nexto  Code of conduct for social media (24/6/2021) 

nexto  Regulations on operation of the People’s Committee of districts, wards of Da Nang city upon applying new administration model (30/3/2021) 

nexto  From July 1st, 2021: Standard social support amount shall be increased (17/3/2021) 

4. Foreigners may use Laissez-passers, temporary residence cards for traveling on domestic flights in Vietnam

Official letter No. 2582/CHK-ANHK dated June 16th, 2021 of Civil Aviation Authority of Vietnam regarding travel documents, Card/Certificate of temporary residence of foreign passengers used for traveling on domestic flights in Vietnam

Posted: 21/6/2021 9:56:23 AM | Latest updated: 23/6/2021 10:32:45 AM (GMT+7) | LuatVietnam: 5232 | Vietlaw: 515

This Official letter lists types of travel documents, Card/Certificate of temporary residence which foreign passengers may use for traveling on domestic flights in Vietnam according to the regulations at Circular No. 13/2019/TT-BGTVTstatus2 (amended at Circular No. 41/2020/TT-BGTVT ).

Accordingly, acceptable travel documents include:

- United Nations Laissez-passer;

- Travel documents issued by foreign representative offices in Vietnam to foreigners in case of emergency;

- Foreign documents issued to Vietnamese residing abroad (US green card, long-term resident card, etc.) and other laissez passers that have been approved to enter and travel across the country

For the Card/Certificate of temporary residence, there is no photo of the issued person. Therefore, only the following types are accepted:

- Card/Certificate of Temporary Residence issued to Passport or travel book;

- Card/Certificate of temporary residence, temporary residence extension issued on the back of a separate visa with photo and travel document number of the passenger of foreign nationality;

In addition, it should note that when foreign passengers use travel documents for traveling on domestic flights in Vietnam, it is required to have entry verification stamp on attached separate visa or on travel document if Laissez Passer).

To carry out according to this Official letter in case the contents at Official letter No. 3982/CHK-ANHK dated September 13th, 2019 providing guidelines on passenger documents used for travelling on flights are contrary to this Official letter.

nexto  From March 15th, 2022: Vietnam’s pre-pandemic entry and exit policies shall be reinstated (18/3/2022) 

nexto  Regarding granting entry to people who do not have visas (21/1/2022) 

nexto  Requirements for Covid-19 prevention and control with regard to entrants in Ho Chi Minh city from January 1st, 2022 (7/1/2022) 

nexto  There are more 9 nations from which Covid-19 vaccination certificates shall be exempt from consular legalization (18/8/2021) 

5. Measures to improve working conditions for workers

Directive No. 16/CT-TTg dated June 14th, 2021 of the Prime Minister on ensuring job security, enhancing living standards, improving working conditions for workers

Posted: 15/6/2021 7:09:34 AM | Latest updated: 30/12/2021 7:06:02 PM (GMT+7) | LuatVietnam: 5226 | Vietlaw: 515

This Directive provides measures to ensure job security, enhance living standards, improve working conditions for workers in the future.

The notable measures include:

- Undertake effective implementation of trade agreements, especially new-generation free trade agreements (CPTPP, EVFTA, RCEP...) as required by the terms and conditions to which Vietnam is a signatory. Continue to review legal documents, internalize international labor standards, and help workers enjoy better rights and working conditions.

- Take the initiative in formulating programs and plans for housing development for workers in industrial parks and export processing zones.

- Expeditiously build models of "industrial parks - urban areas - services" comprehensively, associated with the development of residential areas and infrastructure, meeting the specific needs of workers in industrial parks, inclusive of experts and high-quality workers.

- Complete policies on labor, employment, wages, social insurance, occupational safety, etc. especially the supplement of policies to remove difficulties for workers affected by Covid-19

...

nexto  Overtime cap shall be increased to 300 hours/year and 60 hours/month (1/4/2022) 

nexto  From March 1st, 2022: Trade unions no longer provide assistance for employees infected with Covid-19 (15/3/2022) 

nexto  Process of collecting labor supply - demand information applicable from March 10th, 2022 (25/4/2022) 

nexto  Many violations against regulations on labour shall be sanctioned from January 17th, 2022 (28/3/2022) 

6. Regarding handling of import duty on stolen goods

Official letter No. 2895/TCHQ-TXNK dated June 14th, 2021 of the General Department of Vietnam Customs regarding handling of import duty on stolen goods

Posted: 15/6/2021 1:44:14 PM | Latest updated: 18/6/2021 1:55:50 PM (GMT+7) | LuatVietnam: 5229 | Vietlaw: 515

The General Department of Vietnam Customs assumes that the case in which raw materials, supplies imported for manufacture of goods for export are stolen does not belong to the cases entitled to import duty reduction or exemption according to Decree No. 126/2020/ND-CP and Decree No. 134/2016/ND-CPstatus2 (amended at Decree No. 18/2021/ND-CP ).

Customs authority shall examine statements on use of raw materials, supplies imported for manufacture of exports of enterprise and compare them with other related documents in order to verify amount of stolen raw materials, supplies and duties to be retroactively collected.

If the case of stealing of imported raw materials, supplies is instituted a criminal case, responsibilities of parties shall carry out according to the Court's judgment.

nexto  Regarding destruction of raw materials imported for export production (26/7/2021) 

nexto  Issues relating to declaration of HS codes pending analysis result (30/6/2021) 

nexto  Regarding handling of import duty on stolen goods (17/6/2021) 

nexto  Notes in relation to conditions, procedures for duty exemption granted to goods imported under mandate (21/5/2021) 

7. C/O form AK presenting origin criterion "CTC" instead of origin criterion "CC" shall be accepted

Official letter No. 1513/HQTPHCM-GSQL dated June 14th, 2021 of the Customs Department of Ho Chi Minh city regarding issues relating to C/O form AK

Posted: 16/6/2021 9:51:35 AM | Latest updated: 18/6/2021 1:56:07 PM (GMT+7) | LuatVietnam: 5229 | Vietlaw: 515

According to Circular No. 20/2014/TT-BCTstatus2 (amended at Circular No. 13/2019/TT-BCT), goods of heading 61.09 imported into Vietnam shall be deemed to be originating and eligible for preferential tariff treatment under the AKFTA if the goods conform to the origin criterion "CC" provided that the products are cut and sewn at territory of any Party or RVC is 40%.

The Customs Department of Ho Chi Minh city assumes that in case C/O form AK presents the origin criterion “CTC” at box No. 8, it is also considered to be valid and it means that the goods meet the origin criterion "CC".

nexto  From March 15th, 2022: Malaysia will issue physical C/O instead of electronic C/O due to technical errors (5/4/2022) 

nexto  Regarding proof of origin for goods subject to anti-dumping duty (1/4/2022) 

nexto  Rules of origin under RCEP are available (21/3/2022) 

nexto  Vietnam will discuss principle of aggregate of origins under UKVFTA Agreement with South Korea (4/3/2022) 

8. Declaration of origin issued before the date on which a REX number is granted shall be invalid

Official letter No. 1514/HQTPHCM-GSQL dated June 14th, 2021 of the Customs Department of Ho Chi Minh city regarding issues relating to self-certification of origin under EU- Vietnam Free Trade Agreement (EVFTA)

Posted: 16/6/2021 9:53:23 AM | Latest updated: 18/6/2021 1:56:00 PM (GMT+7) | LuatVietnam: 5229 | Vietlaw: 515

According to the guidelines provided at Official letter No. 5575/TCHQ-GSQLstatus2 dated August 21st, 2020, an EU exporter shall be only allowed to declare origin for a shipment of a value exceeding 6000 euros as from the date on which he is granted a REX number.

Accordingly, a declaration of origin issued before the date on which the REX number is granted shall not be valid for enjoyment of incentives.

nexto  It is required to have REX number for self-certifying origin for goods imported from Andorra and San Marino (4/8/2021) 

nexto  Goods originated in New Caledonia is not eligible for EVFTA tariff (9/7/2021) 

nexto  REX number is not required for self-certifying origin for a shipment valued at under EUR 6,000 (8/7/2021) 

nexto  The UK’s exporters must register EORI number to replace REX number (26/7/2021) 

9. Regarding strategies for development of industries and trade in the 2021-2030 period

Dispatch No. 3415/BCT-CTĐP dated June 14th, 2021 the Ministry of Industry and Trade regrading implementation of Official Dispatch No. 38-CV/BCSD of the Party caucus committee of the Ministry of Industry and Trade on thorough understanding of contents of industry and trade development in the Resolution of the 13th National Congress of the Party

Posted: 22/6/2021 10:56:00 AM | Latest updated: 23/6/2021 10:33:37 AM (GMT+7) | Vietlaw: 515

This document is note that Departments of Industry and Trade of provinces should pay attention to strategies for development of industries and trade in the 2021-2030 period.

nexto  Socio-Economic Development Plan during the 5-year period from 2021 to 2025 (14/10/2021) 

nexto  5-year socio-economic development plan during the 2021 – 2025 period (10/9/2021) 

nexto  Regarding the Government’s regular meeting in June 2021 (6/10/2021) 

nexto  Strategy for domestic trade development by 2030 (15/7/2021) 

10. Regarding VAT policy applicable to transfer of investment projects

Official letter No. 20844/CTHN-TTHT dated June 11th, 2021 of the Department of Taxation of Ha Noi city regarding guidelines on value added tax (VAT) policy applicable to transfer of investment projects

Posted: 15/6/2021 11:11:12 AM | Latest updated: 18/6/2021 1:55:37 PM (GMT+7) | LuatVietnam: 5227 | Vietlaw: 515

VAT policy applicable to the activity of transfer of investment project is regulated at Clause 4 Article 5 of Circular No. 219/2013/TT-BTCstatus2 .

According, in case an enterprise transfers a project to another enterprise for further execution, if the conditions on transfer of project are met and the investment sector is subject to VAT, the transferor shall be exempt from VAT declaration and payment.

However, the project transferor still has to issue invoice on which it is only required to indicate at the line of selling price which is the payment price; at the line of tax rate, VAT shall not be indicated and shall be crossed out (Clause 2.1 Annex 4 of Circular No. 39/2014/TT-BTCstatus3 ).

Refer to Clause 45 of the Law on Investment No. 67/2014/QH13status1 for more information about conditions for transfer of investment projects.

nexto  New List of prioritized supporting products (29/11/2021) 

nexto  Current polices on tax incentives applicable to projects in economic zones (25/11/2021) 

nexto  Regarding announcement of list of duty - free goods (10/11/2021) 

nexto  Tax exemption, reduction policies applicable to projects entitled to special incentives (28/10/2021) 

11. It is allowable authorizing multiple parties to import fertilizers

Official letter No. 2883/TCHQ-GSQL dated June 11th, 2021 of the General Department of Vietnam Customs regarding import of enriched superphosphate

Posted: 15/6/2021 1:40:13 PM | Latest updated: 18/6/2021 1:55:44 PM (GMT+7) | LuatVietnam: 5227 | Vietlaw: 515

According to the regulations at the Law on Crop Production No. 31/2018/QH14, organizations, individuals that have fertilizers already obtaining the decision on recognition of fertilizer in circulation in Vietnam may import or authorize other organizations, individuals to import fertilizers without having to apply for fertilizer import permits.

According to opinions of the General Department of Vietnam Customs, the authorization of import of fertilizers which have been recognized for circulation in Vietnam now is not limited in terms of number of authorized units – in other words, a goods owner may authorize multiple parties to import fertilizers at the same time.

nexto  Fertilizer manufacturing machines are not exempt from VAT (11/11/2020) 

nexto  New procedures for recognition of circulation of fertilizers in Vietnam (26/12/2019) 

nexto  New regulations on fertilizer management (18/11/2019) 

nexto  Fertilizers imported from Jordan and Morocco shall be no longer exempt from safeguard duty (11/7/2019) 

12. Regarding extension of time limit for additional submission of C/O

Official letter No. 2803/TCHQ-GSQL dated June 8th, 2021 of the General Department of Vietnam Customs regarding extension of time limit for additional submission of C/O

Posted: 9/6/2021 9:30:38 AM | Latest updated: 18/6/2021 1:55:25 PM (GMT+7) | LuatVietnam: 5225 | Vietlaw: 515

The General Department of Vietnam Customs announces that it will allow extending the required time limit for additionally attaching scanned C/O to electronic customs declaration form until the end of September 2021. Previously, it was required to additionally submit the scanned C/O before March 8th, 2021 (Official letter No. 713/TCHQ-GSQL dated February 5th, 2021)

nexto  From March 15th, 2022: Malaysia will issue physical C/O instead of electronic C/O due to technical errors (5/4/2022) 

nexto  Regarding proof of origin for goods subject to anti-dumping duty (1/4/2022) 

nexto  Rules of origin under RCEP are available (21/3/2022) 

nexto  Vietnam will discuss principle of aggregate of origins under UKVFTA Agreement with South Korea (4/3/2022) 

13. How to determine value of contributed capital upon calculation of tax on incomes from capital transfer

Official letter No. 20216/CTHN-TTHT dated June 7th, 2021 of the Department of Taxation Ha Noi city regarding determination of enterprise income tax (EIT) on incomes from capital transfer

Posted: 10/6/2021 7:49:41 AM | Latest updated: 1/3/2022 8:06:02 AM (GMT+7) | LuatVietnam: 5225 | Vietlaw: 515

According to point a clause 2 Article 14 of Circular No. 78/2014/TT-BTCstatus2 , assessable income from capital transfer shall be determined according to the following formula:

Assessable income = Transfer price - Purchase price of the capital transferred - Transfer cost

In which, “the purchase price of the capital transferred” to be subtracted upon calculation of tax is the value of the contributed capital accumulated to the time of transfer or re-purchase price (in case of selling the re-purchased capital) (Article 8 of Circular No. 96/2015/TT-BTCstatus2 ).

“The value of the contributed capital accumulated to the time of transfer” is determined based on the accounting books, documents or based on the audit results from an independent audit company in case of selling capital contributed in a wholly foreign-capitalized enterprise (Article 8 of Circular No. 96/2015/TT-BTCstatus2 ).

nexto  How to determine value of contributed capital upon calculation of tax on incomes from capital transfer (11/6/2021) 

nexto  Issues relating to tax in relation to capital transfer of foreign investors (31/3/2021) 

nexto  Regarding EIT on incomes from capital transfer of foreign organizations (5/1/2021) 

nexto  Regarding PIT on incomes from capital investment (24/12/2020) 

14. How to handle upon detecting COVID-19 case

Decision No. 2787/QD-BYT dated June 5th, 2021 of the Ministry of Health on promulgating guidelines on plans for covid-19 prevention and control in case of Covid-19 cases in business establishments and industrial parks

Posted: 7/6/2021 7:11:45 AM | Latest updated: 20/4/2022 10:06:09 AM (GMT+7) | LuatVietnam: 5220 | Vietlaw: 515

This Decision is to promulgate the guidelines on plans for covid-19 prevention and control in enterprises and industrial parks/clusters nationwide, including: measures for covid-19 prevention and control in enterprises, industrial parks/cluster, rented accommodations and dormitories of workers and plans implemented in case of detecting covid-19 cases.

Accordingly, large – scale enterprises are required to establish “COVID-19 safety teams” to support steering committees for COVID-19 prevention and control of the enterprises.

During the outbreak, enterprises have to have fixed assignment of workers to factories, production lines and transport vehicles; reduce worker density in each shift and meal break; organize online meetings; allow working from home (for administrative units, accounting unit, etc.); regularly have all workers take rapid antigen tests, etc.

When having COVID-19 case(s), the enterprise needs to perform these tasks:

- Immediately adopt approved plans for prevention and control upon detection of a COVID-19 case.

- Made decision on temporarily quarantine of whole enterprise or each factory/production line/ production team/ production area/ work station where each confirmed case (F0) works according to actual situation.

- Isolate F0 cases at the working place and immediately notify health authority to have them transported to treatment facilities and carry out hotspot identification and disinfection.

- Inform all workers present at the enterprise and request them to properly make health declaration, comply with 5K requirements and stay in their factories; do not let workers feel confused or anxious.

- Urgently trace all first-hand contacts (F1) and second-hand contacts (F2); place all F1 cases under centralized quarantine and place all F2 cases under quarantine in their houses and lodgings.

- Draw up and send lists of F1 and F2 cases and those not present at the time of quarantine to Departments of Health/ district-level healthcare centers of the localities where these people are living for handling.

- Cooperate with Department of Health and provincial Center for Disease Control and Prevention in testing workers according to risk levels.

- Evaluate epidemiological relations between other factories/ production lines/ production teams/ production areas/ work stations and areas where F0 cases work:

Notably, if multiple confirmed cases are detected in almost all factories/ production lines/ production teams/ production areas/ work stations, it is required to temporarily quarantine the whole enterprise.

The enterprise is only allowed to resume business operation when it meets all conditions, requirements provided at point 9.2 Section IX of these guidelines.

This Decision takes effect from the date on which is signed.

* Eff. date: Saturday, June 5, 2021

See more new instruction at Official Letter No. 9472/BYT-MT dated Nov. 8, 2021

nexto  Overtime cap shall be increased to 300 hours/year and 60 hours/month (1/4/2022) 

nexto  From March 1st, 2022: Trade unions no longer provide assistance for employees infected with Covid-19 (15/3/2022) 

nexto  Process of collecting labor supply - demand information applicable from March 10th, 2022 (25/4/2022) 

nexto  Many violations against regulations on labour shall be sanctioned from January 17th, 2022 (28/3/2022) 

15. Regarding import of machinery containing HCFC

Official letter No. 2756/TCHQ-GSQL dated June 4th, 2021 of the General Department of Vietnam Customs regarding import of HCFC and HFC under Circular No. 05/2020/TT-BCTstatus2

Posted: 7/6/2021 3:18:49 PM | Latest updated: 18/6/2021 1:54:54 PM (GMT+7) | LuatVietnam: 5222 | Vietlaw: 515

According to Article 1.4 of the Montreal Protocol, with regard to a created product contains substance or mixture of HCFC and HFC, it is not required to apply for the import license.

Accordingly, in case imported machinery contains HCFC and HFC, it is also not required to apply for the import license from the Agency of Foreign Trade (the Ministry of Industry and Trade).

Currently, the issuance of licenses for import/export of HCFC and HFC is carried out via the National Single Window System. However, the Agency of Foreign Trade only considers approving applications for licenses for import of HCFC and HFC on Annex I, IIa, IIb promulgated together with Circular No. 05/2020/TT-BCTstatus2 .

nexto  Promugation of QCVN 05:2020/BCT.on safety in hazardous chemicals (22/1/2021) status2

nexto  National technical regulation on safety in hazardous chemicals (31/12/2020) 

nexto  New List of industrial explosives permissible for manufacturing and trading (18/12/2020) 

nexto  New regulations on packaging and transport of dangerous goods (4/12/2020) 

16. Policy on reduction in electricity price for clients affected by the third COVID-19 outbreak

Dispatch No. 3163/BCT-DTDL dated June 3rd, 2021 of the Ministry of Industry and Trade regarding reducing electricity price for clients affected by the third COVID-19 outbreak

Posted: 17/6/2021 3:18:54 PM | Latest updated: 29/6/2021 5:30:02 PM (GMT+7) | LuatVietnam: 5229 | Vietlaw: 515

The policy on reduction in electricity price for clients affected by the third COVID-19 outbreak is only applied to these entities:

- Reduce from electricity price applicable to businesses to electricity price applicable to manufacturing sectors for tourism accommodations;

- Reduce 100% of electricity price for facilities acting as concentrated quarantine and medical examination areas for individuals infected or suspected to have been infected with COVID-19.

- Reduce 20% of electricity price for medical establishments currently providing examination, testing, and treatment for individuals infected or suspected to have been infected with COVID-19.

Duration of electricity price reduction shall be 7 months from the issue of electricity bill in June 2021 to the issue in December 2021.

nexto  Regarding draft Plan for the national power development plan for 2021 – 2030 (17/11/2021) 

nexto  Amendments to regulations on electricity selling prices (9/8/2021) 

nexto  Regarding reduction in electricity prices for customers affected by the 4th wave of Covid-19 (9/8/2021) 

nexto  New regulations on assurance of electrical safety (5/8/2021) 

17. From July 11th, 2021: The regulations on allowing the recording of the exchange differences shall be abrogated

Circular No. 37/2021/TT-BTC dated May 27th, 2021 of the Ministry of Finance on abrogation of Circular No. 179/2012/TT-BTCstatus1 dated October 24th 2012 of the Ministry of Finance on recording, assessment, and settlement of exchange differences in enterprises

Posted: 31/5/2021 7:28:17 AM | Latest updated: 5/11/2021 7:20:15 AM (GMT+7) | LuatVietnam: 5217 | Vietlaw: 515

This Circular abrogates Circular No. 179/2012/TT-BTCstatus1 regulating the recording of exchange differences in enterprises from July 11th, 2021 in their entirety

Accordingly, all regulations, guidelines on recording of exchange differences provided at Circular No. 179/2012/TT-BTCstatus1 shall be only applied to July 10th, 2021.

This Circular takes effect from July 11th, 2021.

* Eff. date: Sunday, July 11, 2021

nexto  5 Vietnam public sector accounting standards on financial statements, cash, inventories, real estate and intangible assets (29/10/2021) 

nexto  Assessment statement for ASEAN chartered professional accountant (18/8/2021) 

nexto  From July 11th, 2021: The regulations on allowing the recording of the exchange differences shall be abrogated (1/6/2021) 

nexto  It is still required to issue invoice in case items are constructed before stopping construction works (25/11/2021) 

18. Regarding guidelines on construction of makeshift works

Official letter No. 1764/BXD-HDXD dated May 19th, 2021 of the Ministry of Construction regarding guidelines on permit for construction of works

Posted: 2/6/2021 11:16:06 AM | Latest updated: 28/6/2021 10:09:11 AM (GMT+7) | LuatVietnam: 5220 | Vietlaw: 515

According to Point c Clause 2 Article 89 of the Law on Construction No. 50/2014/QH13status2 (which has been amended at Clause 30 Article 1 of Law No. 62/2020/QH14), in the periods before and after January 1st, 2021, “makeshift works” are all exempted from construction permit.

However, it should note that, before January 1st, 2021, the concept “makeshift works” only means works that are constructed to serve the construction of main works (Clause 1 Article 131 of the Law No. 50/2014/QH13status2 ).

For the period after January 1st, 2021, the concept “makeshift works” also include works serving the organization of events or other activities (Clause 49 Article 1 of law No. 62/2020/QH14 ).

Regarding conditions with which project owners, investors must comply upon constructing makeshift works, they are provided at Clauses 2 and 3 Article 131 of Law No. 50/2014/QH13status2 (amended at Clause 49 Article 1 of Law No. 62/2020/QH14 ).

nexto  Regulations on operation of works serving natural disaster management (30/11/2021) 

nexto  Regarding some issues in relation to construction activities (11/11/2021) 

nexto  New guidelines on determination of structure maintenance costs (11/10/2021) 

nexto  New regulations on dike-related projects requiring approval from the Ministry of Agriculture and Rural Development (1/7/2021) 

19. From March 26th, 2021: It is required to apply new regulations upon adjusting an urban area project

Official letter No. 1733/BXD-PTDT dated May 17th, 2021 of the Ministry of Construction regarding adjustment of an investment project

Posted: 31/5/2021 2:44:04 PM | Latest updated: 28/6/2021 10:05:33 AM (GMT+7) | LuatVietnam: 5218 | Vietlaw: 515

The Ministry of Construction notes that Article 33 of Decree No. 11/2013/ND-CPstatus2 regulating the adjustment of an urban area investment project has been abrogated at Section 2 Article 111 of Decree No. 31/2021/ND-CP (takes effect from March 26th, 2021).

Accordingly, from March 26th, 2021, the adjustment of an urban area investment project shall be carried out according to the new regulations at Article 41 of the Law on Investment No. 61/2020/QH14status2 ; it is no longer carried out according to Article 33 of Decree No. 11/2013/ND-CPstatus2 .

nexto  Regarding guidelines in relation to construction contract (19/1/2022) 

nexto  The form of authorizing construction investment project management is no longer applied (12/10/2021) 

nexto  It is required to organize bidding upon hiring a project management unit (25/6/2021) 

nexto  From March 26th, 2021: It is required to apply new regulations upon adjusting an urban area project (1/6/2021) 

20. Side manager of a construction company must have an employment contract

Official letter No. 1734/BXD-HDXD dated May 17th, 2021 of the Ministry of Construction regarding guidelines on some contents relating to construction capacity

Posted: 31/5/2021 3:33:43 PM | Latest updated: 28/6/2021 10:05:57 AM (GMT+7) | LuatVietnam: 5218 | Vietlaw: 515

Relating to the set of questions serving testing and issue of construction practicing certificates, the Ministry of Construction informs that it is reviewing, adjusting and summarizing the set of questions for being suitable to sectors issuing practicing certificates according to the new regulations at Decree No. 15/2021/ND-CP and will soon promulgate it upon the completion.

With regard to the condition according to which an organization/enterprise applies for a construction practicing certificate must have “employee” who has a practicing certificate corresponding to the title he/she will take on (president, chairperson, side manager, etc.) regulated at Clause 4 Article 89 of Decree No. 15/2021/ND-CP, the Ministry of Construction notes that those who take on these titles must enter into an employment contract with the organization/enterprise in order to be considered to be “employee”.

nexto  Foreign construction contractors must be granted licenses before carrying out construction activities (28/8/2020) 

nexto  [Megred] - Regulations on issuance of construction licenses and management of foreign construction contractors (19/5/2020) 

nexto  Fee of issuing architectural practice certification (7/11/2016) status1

nexto  Regulations on training for professional skills of construction valuation (8/7/2016) status1

21. [Merged] - Regulations on construction contracts

Merged Document No. 02/VBHN-BXD dated May 17th, 2015 of the Ministry of Construction on elaboration of construction contracts

Posted: 2/6/2021 2:47:02 PM | Latest updated: 28/6/2021 10:05:52 AM (GMT+7) | Vietlaw: 515

This document is to merge the amendments,supplements of Decree No. 50/2021/ND-CP dated April 1st, 2021 into Decree No. 37/2015/ND-CPstatus2 dated April 22nd, 2015 of the Government on elaboration of construction contracts.

nexto  Regarding regulations on calculation of costs of appraisal of construction projects (6/4/2022) 

nexto  Some notes upon liquidation of a construction contract due to the contractor’s breach in the contract (1/4/2022) 

nexto  Regarding modification of categories, origin in a construction contract (25/2/2022) 

nexto  Order of priority application of documents enclosed with a construction contract (25/2/2022) 

22. Regulations on assessment of levels of risks of taxpayers from July 2nd, 2021

Circular No. 31/2021/TT-BTC dated May 17th, 2021 of the Ministry of Finance on prescribing the application of risk management to tax administration

Posted: 19/5/2021 7:05:01 AM | Latest updated: 28/6/2021 10:05:18 AM (GMT+7) | LuatVietnam: 5211 | Vietlaw: 515

This Circular introduces new regulations on assessment of the compliance with tax laws and classification of taxpayer risks and application of tax administration measures corresponding to levels of compliance with tax laws and levels of taxpayer risks.

According to the new regulations, “compliance with tax laws” is classified into 4 levels: High compliance; medium compliance; low compliance; non-compliance. The earlier regulations only classified 3 levels: good, medium and low.

The way of classification of levels of risks of taxpayers is also changed. For classification of levels of risks of taxpayers that are enterprises, according to overall risk classification, there are 5 levels of risks: very-low risk; low risk; medium risk, high risk; very-high risk. However, in case of risk classification in tax administration operations, there are 3 levels: high risk; medium risk and low risk. The old regulations generally classified into 6 levels: very-low risk; low risk, medium risk, high risk; very-high risk and group of taxpayers operating under 12 months.

Regarding criteria for classification of compliance with tax laws and levels of risks of taxpayers, the new criteria provided in Appendix I and Appendix II enclosed with this Decree shall be applied.

Another noticeable point of the new regulations is that tax authorities shall select in the list of taxpayers that are non-compliant, the list of very high-risk and high-risk taxpayers and those failing to provide explanation and additional information or those providing explanation and additional information but they are inadequate or are submitted after the prescribed deadline in order to apply the measure of “emphasized supervision”

This Circular takes effect from July 2nd, 2021 and replaces Circular No. 204/2015/TT-BTCstatus1 dated December 21st, 2015.

* Eff. date: Friday, July 2, 2021

Please be informed that the attachments are neither translated nor included in the English file.

nexto  Introduction of some new regulations on tax incurred by individual businesses (5/1/2022) 

nexto  Tax authorities may request banks to provide information about accounts of enterprises (5/7/2021) 

nexto  Effective period of an advance pricing agreement is shortened to 3 years (23/6/2021) 

nexto  New method for calculation and payment of taxes incurred by individual businesses (6/12/2021) status2

23. Schedule of fees for quarantine plant applicable from July 5th, 2021

Circular No. 33/2021/TT-BTC dated May 17th, 2021 of the Ministry of Finance on prescribing fees for plant protection and quarantine services in agricultural sector, collection, transfer, management and use thereof

Posted: 26/5/2021 7:10:25 AM | Latest updated: 28/6/2021 10:05:24 AM (GMT+7) | LuatVietnam: 5212 | Vietlaw: 515

This Circular provides for new Schedule of fees for quarantine plant and fees for processing of applications for pesticide-related permits/certificates, applicable from July 5th, 2021.

In comparison with the earlier Schedule of fees, the new one adjusts fees for quarantine plant with regard to cultivars, grafts, bud unions and cuttings. The details are provided in the attached Schedule of fees,

This Circular takes effect from July 1st, 2021 and replaces Circular No. 231/2016/TT-BTCstatus1 dated November 11th, 2016.

* Eff. date: Monday, July 5, 2021

nexto  From September 30th, 2021: Certificate of plan quarantine of agricultural products exported to Australia must have additional information (17/11/2021) 

nexto  Some animal health fees shall be reduced by 50% from August 6th, 2021 to December 31st, 2021 (16/2/2022) status1

nexto  Schedule of fees for quarantine plant applicable from July 5th, 2021 (26/5/2021) 

nexto  Import of seeds of all types must undergone quarantine and food safety inspection (23/3/2021) 

24. New regulations on permanent residence registration, temporary residence registration

Circular No. 55/2021/TT-BCA dated May 15th, 2021 of the Ministry of Public Security on elaborating the Residence Law

Posted: 9/6/2021 7:24:13 AM | Latest updated: 28/6/2021 10:05:11 AM (GMT+7) | LuatVietnam: 5224 | Vietlaw: 515

This Circular elaborates 2020 Residence Law regarding permanent residence registration, temporary residence registration and temporary absence declaration.

According to Article 5 of this Circular, persons living at locations or in areas currently placed under quarantine for epidemic prevention and control shall be temporarily ineligible to change their places of residence from the start to the end of such quarantine measure.

A citizen who moves to a place of residence located in the same commune-level administrative unit shall visit the registration authority to update information on his/her current place of residence without having to register permanent residence/temporary residence again

Foreigners granted Vietnamese citizenship must have a decision on granting Vietnamese citizenship of the President of Vietnam when they apply for permanent residence registration for the first time.

For Vietnamese citizens who reside overseas and use passports or other documents replacing passports issued by foreign countries to enter Vietnam, their permanent residence registration must have documentary proof of Vietnamese citizenship and written acceptance of permanent residence registration by the immigration authorities.

The issued family registries, temporary residence registries shall be revoked at the same time when citizens carry out a procedure for permanent residence registration, temporary residence registration, household separation, etc. from July 1st, 2021.

This Circular takes effect from July 1st, 2021 and replaces Circular No. 35/2014/TT-BCAstatus1 dated September 9th, 2014.

* Eff. date: Thursday, July 1, 2021

nexto  New regulations on issuance, revision of Citizen Identity Cards (22/6/2021) 

nexto  New regulations on permanent residence registration, temporary residence registration (9/6/2021) 

nexto  Amendments to regulations on assignment of personal identification numbers to citizens (31/3/2021) 

nexto  2020 Residence Law: Family registries and temporary residence registries shall be removed (15/12/2020) 

25. Regarding guidelines on procedures for execution of investment projects

Official letter No. 2626/BKHDT-PC dated May 10th, 2021 of the Ministry of Planning and Investment regarding guidelines on procedures for execution of investment projects.

Posted: 12/5/2021 7:40:35 AM | Latest updated: 21/6/2021 3:52:36 PM (GMT+7) | LuatVietnam: 5209 | Vietlaw: 515

According to this Official letter, if a foreign investor contributes capital, purchases shares or stakes in an enterprise that has the certificate of rights to use land on the island, in border commune, ward or town and coastal commune, ward or town (except for industrial parks, export-processing zones, etc.), the foreign investor shall be also subject to the regulations pertaining to conditions concerning assurance of national defense and security regulated at the Law on Investment No. 61/2020/QH14status2 – in other words, projects may be forced to suspension if the Prime Minister recognizes that the projects are potentially detrimental to national defense and security.

Regarding termination of an investment project, the new regulations at Article 48 of the Law on Investment No. 61/2020/QH14status2 are changed in comparison with the earlier regulations. Accordingly, if a project is not executed or the investor is not able to execute, the project is not yet forced to be suspended. The investor instead may apply for extension of the project’s schedule for 2 years. After 2 years of extension if the project is still not executed, the project may be terminated in part or in full.

nexto  Regarding foreign investor’s purchase of capital contributed in a real estate company in Vietnam (19/4/2022) 

nexto  Regarding import duty refund for FDI enterprise’s goods sold to a third country (12/3/2022) 

nexto  New regulation on inspection of FDI enterprises and projects from April 1st, 2022 (4/4/2022) 

nexto  Law on amendments, supplements to the Law on Investment, the Law on Housing, the Law on Enterprises, etc. (2022) (22/3/2022) 

26. Amendments to regulations on calculation of fee for water resource extraction right

Decree No. 41/2021/ND-CP dated March 30th, 2021 of the Government on amendment to Decree No. 82/2017/ND-CPstatus2 dated July 17, 2017 of the Government on fee for water resource extraction right and calculation, collection thereof

Posted: 31/3/2021 3:02:26 PM | Latest updated: 23/6/2021 10:31:34 AM (GMT+7) | LuatVietnam: 5180 | Vietlaw: 515

This Decree is to amend regulations pertaining to entities that have to pay fee for water resource extraction right; bases for calculating fee for water resource extraction right; procedures for calculating fee for water resource extraction right and revision, traceability for collection, and return of fee for water resource extraction right.

Accordingly, the case of extracting water (surface water, underground water) for coolant shall also have to pay fee for water resource extraction right.

For a construction has been in use before September 1st, 2017, it is only required to pay fee for water resource extraction right from September 1, 2017 until the date on which the license expires;

In case a construction has been in use after September 1st, 2017, fee for water resource extraction right shall be calculated from the date on which the construction is in use until the date on which the license expires.

This Decree takes effect from May 15th, 2021.

To abrogate Annex IV promulgated together with Decree No. 82/2017/ND-CPstatus2 dated July 17th, 2017.

* Eff. date: Saturday, May 15, 2021

See merged document No. 02/VBHN-BTNMT dated May 4th, 2021.

nexto  Regarding export of standard sand (17/9/2021) 

nexto  New list of minerals exported as building materials and export conditions (13/7/2021) 

nexto  It is exempt from application of regulations on export of minerals upon selling ores to export processing zones (19/5/2021) 

nexto  Regulations on management of minerals in national mineral reserves (5/4/2021) 

27. New regulations on depository and settlement of securities transactions from January 15th, 2021

Circular No. 119/2020/TT-BTC dated December 31st, 2020 of the Ministry of Finance on registration, depository, clearing and settlement of securities

Posted: 7/1/2021 1:15:26 PM | Latest updated: 23/6/2021 10:31:47 AM (GMT+7) | LuatVietnam: 5128 | Vietlaw: 515

This Circular set forth new regulations on registration, depository, clearing and settlement of securities on the securities market of Vietnam, except derivative securities, government-guaranteed bonds, local government bonds.

One of the new points of this Circular is the supplement of regulations pertaining to the mode of settlement of securities transactions under central counterparty clearing house. This is the new mode of settlement applicable from 2021 under Decree No. 155/2020/ND-CP.

This mode of settlement means the clearing and settlement of securities transactions conducted by Vietnam Securities Depository and Clearing Corporation, in which Vietnam Securities Depository and Clearing Corporation, via executing the trading position, becomes a partner in securities transaction, clearing member is the remaining partner of the transaction (Clause 41 Article 3 of Decree No. 155/2020/ND-CP ).

This Circular takes effect from February 15th, 2021.

Circular No. 05/2015/TT-BTCstatus1 dated January 15th, 2015 shall be expired from the date on which this Circular takes effect, except Clause 3 Article 45 of this Circular.

* Eff. date: Monday, February 15, 2021

nexto  New regulation on supervision of the compliance with laws of Vietnam Exchange (5/5/2022) 

nexto  Conditions for banks performing securities-related activities (3/3/2022) 

nexto  Increase in fines on violations against regulations on securities from January 1st, 2022 (26/1/2022) 

nexto  List of government bond market makers in 2022 (18/1/2022) 

28. [Merged] - Law on Health Insurance

Merged Document No. 28/VBHN-VPQH dated December 7th, 2020 of the Office of the National Assembly on Law on Health Insurance

Posted: 31/3/2021 10:13:27 AM | Latest updated: 23/6/2021 10:32:59 AM (GMT+7) | Vietlaw: 515

This document is to merge the amendments, supplements of Law No. 32/2013/QH13 dated June 19th, 2013, Law No. 46/2014/QH13 dated June 13th, 2014, the Law on fees and charges No. 97/2015/QH13status2 dated November 25th, 2015, Law No. 35/2018/QH14status2 dated November 20th, 2018 and the Law on residence No. 68/2020/QH14 dated November 13th, 2020 into the Law on Health Insurance No. 25/2008/QH12status2 dated November 14th, 2008.

nexto  It is allowable applying for reissuance, replacement of health insurance cards at any social security authority (7/9/2021) 

nexto  Corrections to guidelines on formulation of capitation fund for health insurance - covered healthcare services (16/6/2021) 

nexto  Costs for Covid-19 testing as indicated by health insurance facilities shall be covered by health insurance fund (3/6/2021) 

nexto  From June 1st, 2021: It is allowable using electronic health insurance card on the VssID for medical examination and treatment (3/6/2021) 

29. Amendments to regulations on unemployment insurance

Decree No. 61/2020/ND-CP dated May 29th, 2020 of the Government on amending and supplementing the Government’s Decree No. 28/2015/ND-CPstatus2 dated March 12, 2015, elaborating on certain articles regarding unemployment insurance in the Employment Law

Posted: 1/6/2020 7:23:53 AM | Latest updated: 8/7/2021 11:35:12 AM (GMT+7) | LuatVietnam: 4969 | Vietlaw: 515

This Decree amends the following provisions of Decree No. 28/2015/ND-CPstatus2 regarding unemployment insurance and unemployment benefit.

1. Clause 2 Article 3 regulating conditions for enterprises to receive support for training courses from the State when the enterprises face difficulties and have to reduce at least 30% of employees

2. Clause 2 and Clause 3 Article 12 regarding time of participation in unemployment insurance. According to the amendments, if an employee already entitled to unemployment benefits obtains certification of the additional time of payment of unemployment insurance after having their entitlement terminated, the additional time shall be determined as the period of time during which UI contribution has been made, but UI benefits have not been received.

3. Clause 2 Article 16 regarding application for unemployment benefits. According, duplicate copies may be submitted along the primary copy for checking purposes instead of submitting the certified true copies.

4. Clause 4 is added to Article 17. Accordingly, within 15 working days from the date of submission of application for unemployment benefit, if the employee does not wish to receive his/her unemployment benefit, the employee must submit the written request for refusal to receive unemployment benefit.

5. Regarding health insurance benefits, after unemployment benefit is terminated, the employee must not return the health insurance card. Instead the health insurance card shall be subject to the termination upon the termination of entitlement to health insurance benefit.

This Decree takes effect from July 15th, 2020.

* Eff. date: Wednesday, July 15, 2020

Please be informed that the attachments are neither translated nor included in the English file.

nexto  Regarding identification of financing beneficiaries of unemployment fund (14/10/2021) 

nexto  It is not required to submit applications upon reduction in contribution rate to UI Fund for 12 months (8/11/2021) 

nexto  Procedures for applying for financial aid from the unemployment insurance fund (30/11/2021) status2

nexto  Conditions for entitlement to and rates of financial aid from unemployment insurance fund (7/10/2021) 


luuy Notes:
* Above summaries are reference only, NOT considered as an advice and/or consultance
* To download, click right mouse button to link of filename and select 'Save Target As...'

Lưu trữ

08 - 2022
07 - 2022
06 - 2022
05 - 2022
04 - 2022
03 - 2022
02 - 2022
01 - 2022
12 - 2021
11 - 2021
10 - 2021
09 - 2021
08 - 2021
07 - 2021
06 - 2021
05 - 2021
04 - 2021
03 - 2021
02 - 2021
01 - 2021
12 - 2020
11 - 2020
10 - 2020
09 - 2020
08 - 2020
07 - 2020
06 - 2020
05 - 2020
04 - 2020
03 - 2020
02 - 2020
01 - 2020
12 - 2019
11 - 2019
10 - 2019
09 - 2019
08 - 2019
07 - 2019
06 - 2019
05 - 2019
04 - 2019
03 - 2019
02 - 2019
01 - 2019
12 - 2018
11 - 2018
10 - 2018
09 - 2018
08 - 2018
07 - 2018
06 - 2018
05 - 2018
04 - 2018
03 - 2018
02 - 2018
01 - 2018
12 - 2017
11 - 2017
10 - 2017
09 - 2017
08 - 2017
07 - 2017
06 - 2017
05 - 2017
04 - 2017
03 - 2017
02 - 2017
01 - 2017
12 - 2016
11 - 2016
10 - 2016
09 - 2016
08 - 2016
07 - 2016
06 - 2016
05 - 2016
04 - 2016
03 - 2016
02 - 2016
01 - 2016
12 - 2015
11 - 2015
10 - 2015
09 - 2015
08 - 2015
07 - 2015
06 - 2015
05 - 2015
04 - 2015
03 - 2015
02 - 2015
01 - 2015
June - 2014
July - 2014
12 - 2014
11 - 2014
10 - 2014
09 - 2014
08 - 2014
05 - 2014
04 - 2014
03 - 2014
02 - 2014
01 - 2014
12 - 2013
11 - 2013
10 - 2013
09 - 2013
08 - 2013
07 - 2013
06 - 2013
05 - 2013
04 - 2013
03 - 2013
02 - 2013
01 - 2013
Mar - 2012
Jun - 2012
July - 2012
Jan - 2012
Feb - 2012
Apr - 2012
12 - 2012
11 - 2012
10 - 2012
09 - 2012
08 - 2012
05 - 2012
Sep - 2011
Oct - 2011
Nov - 2011
Jul - 2011
Dec - 2011
Aug - 2011