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[VietlawOnline] - Weekly Newsletter No. 519 from 27 Jul. - 2 Aug. 2021
Covid-19:
Required documents upon going out during the social distancing period in HCMC

Official letter No. 2522/UBND-VX dated July 28th, 2021 of the People’s Committee of Ho Chi Minh city regarding control over movement during the social distancing period under Directive No. 16/CT-TTg of the Prime Minister

This Official letter announces documents, cards, etc. required to carry when the people go out during the period Ho Chi Minh city implements the social distancing under Directive No. 12 and Official letter No. 2468/UBND-VX dated July 23rd, 2021.

Accordingly, with regard to cadres, civil servants, public employees who are assigned to work at agencies, when going to work, they have to wear civil servant's card, sectorial card or wear uniform associated with document certifying or assigning business trips to serve the inspection by competent agencies.

Especially, cadres, civil servants, public employees that go to work by personal cars, they must additionally have the business trip certificate (blue for persons performing specialized tasks of agencies and red for forces performing, supporting Covid-19 prevention and control) pasted on the front windshield of the vehicles.

For shippers, they must ensure the identification characteristics according to regulations at Official Letter No. 2491/UBND-DT dated July 26th, 2021 such as uniforms, cargo boxes, business logos, business passports issued to shippers, order management applications, name card with image, dark blue background wristband printed with the white word "Shipper”. At the same time, they are only allowed operating between 6am and 6pm.

For persons going to supermarkets, markets, they must carry papers for going to markets, supermarkets in which clearly indicating permissible time, nearest markets, supermarkets, shops.

In addition, for persons going out for the vaccination, they must carry the written invitation for the vaccination or SMS message and the identification card/note (daily-changed color) granted by the People’s Committees of districts and wear on their chest.

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:
Banking management:

- Amendments to criteria, procedures for rating of people’s credit funds

- Amendments to regulations on purchase and sale of State Bank’s treasury bills

- Conditions for establishment of a credit information company from August 15th, 2021

Certificate of Origin (C/O):

- Issues relating the box “Subject of third-party invoice” on C/O AANZ

Construction:

- New criteria for classification of constructions

Covid-19:

- Ha Noi halts all non-essential services from July 19th, 2021

- The principle of "three-on-spot" shall be further applied to production establishments

- Required documents upon going out during the social distancing period in HCMC

Environment:

- List of dedicated disaster prevention and control supplies, vehicles and equipment

EVFTA:

- The UK’s exporters must register EORI number to replace REX number

Export processing enterprises:

- EPEs may design their own software for management of duty – free goods

Foreign laborers:

- Regarding PIT policy applicable to a foreign expert using a company's house

- Regarding PIT incurred by a Vietnamese person seconded to work outside Vietnam

Import and export duties:

- It is allowable making additional declaration for enjoyment of UKVFTA duty for goods imported from January 1st, 2021

Import and export policies:

- Tariff-rate quota for import of sugar in 2021: 108,000 tonnes

- Regarding import duty on raw materials imported on the spot for export production

Labour - Employment:

- Working in working positions in underground mines must not exceed 7 hours/day

- Procedures for settlement of supporting policies in the Covid-19 pandemic in relation to social insurance

- Conditions for supporting enterprises and workers facing difficulty due to the covid-19 pandemic (in the 4th outbreak)

Market Management:

- List of goods considered to be essential goods

Project Management:

- It is required to organize bidding upon hiring a project management unit

Real estates trading:

- Regarding regulations on which the determination of FDI enterprises eligible for engaging in real estate trading shall be based

Salary:

- How to pay suspension salary due to direct impact of the Covid-19 pandemic

Tax of Personal Income:

- Regarding PIT on remuneration paid to consultants of ODA projects

Tax sanctions:

- Customs authorities are going to review enterprises that have tax arrears overdue for 90 days to apply enforcement measures

Trade unions - Labour Disputes:

- Guidelines on payment of trade union subscriptions at Vietnam Bank for Agriculture and Rural Development

Work Safety:

- New List of occupational equipment subject to quality inspection

New documents

1. Required documents upon going out during the social distancing period in HCMC

Official letter No. 2522/UBND-VX dated July 28th, 2021 of the People’s Committee of Ho Chi Minh city regarding control over movement during the social distancing period under Directive No. 16/CT-TTg of the Prime Minister

Posted: 29/7/2021 2:26:36 PM | Latest updated: 30/7/2021 5:36:32 PM (GMT+7) | LuatVietnam: 5259 | Vietlaw: 519

This Official letter announces documents, cards, etc. required to carry when the people go out during the period Ho Chi Minh city implements the social distancing under Directive No. 12 and Official letter No. 2468/UBND-VX dated July 23rd, 2021.

Accordingly, with regard to cadres, civil servants, public employees who are assigned to work at agencies, when going to work, they have to wear civil servant's card, sectorial card or wear uniform associated with document certifying or assigning business trips to serve the inspection by competent agencies.

Especially, cadres, civil servants, public employees that go to work by personal cars, they must additionally have the business trip certificate (blue for persons performing specialized tasks of agencies and red for forces performing, supporting Covid-19 prevention and control) pasted on the front windshield of the vehicles.

For shippers, they must ensure the identification characteristics according to regulations at Official Letter No. 2491/UBND-DT dated July 26th, 2021 such as uniforms, cargo boxes, business logos, business passports issued to shippers, order management applications, name card with image, dark blue background wristband printed with the white word "Shipper”. At the same time, they are only allowed operating between 6am and 6pm.

For persons going to supermarkets, markets, they must carry papers for going to markets, supermarkets in which clearly indicating permissible time, nearest markets, supermarkets, shops.

In addition, for persons going out for the vaccination, they must carry the written invitation for the vaccination or SMS message and the identification card/note (daily-changed color) granted by the People’s Committees of districts and wear on their chest.

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. List of goods considered to be essential goods

Official letter No. 4481/BCT-TTTN dated July 27th, 2021 of the Ministry of Industry and Trade regarding essential goods and services

Posted: 28/7/2021 7:06:39 AM | Latest updated: 28/7/2021 2:38:37 PM (GMT+7) | LuatVietnam: 5257 | Vietlaw: 519

Following Official letter No. 4349/BCT-TTTN dated July 21st, 2021, this Official letter of the Ministry of Industry and Trade clarifies goods items which are considered to be essential goods and still allowable to be produced, traded, circulated during the period localities exercising the social distancing under Directive No. 16/CT-TTg.

Accordingly, all of the following goods items are considered to be essential goods:

- Groups of food, additives, materials for wrapping and storing food specified at Annex II and Annex II and items 3, 4, 5, 6, 7, 8 Annex IV of Decree No. 15/2018/ND-CPstatus2 (enclosed with this Official letter);

- Group of raw materials serving production (including iron, steel, fertilizer, pesticide, animal feed, etc.);

- Group of fuel, energy (petrol and oil, liquefied petroleum gas, coal, etc.);

- Other goods items according to the demand of production, consumption of each locality.

Previously, at Official letter No. 4349/BCT-TTTN, the Ministry of Industry and Trade provided guidelines on determination of essential goods, services but they have not been uniformly understood and implemented, causing difficulties for enterprises in localities exercising the social distancing under Directive No. 16/CT-TTg.

nexto  How to determine essential goods and services (29/7/2021) 

nexto  From May 15th, 2021: Alcohol and tobacco products must use e-stamps (9/4/2021) 

nexto  Semi-finished alcohol products must be also affixed stamps (23/3/2021) 

nexto  Addition of prohibited acts with regard to market surveillance forces (8/1/2021) 

3. The principle of "three-on-spot" shall be further applied to production establishments

Directive No. 12-CT/TU dated July 22, 2021 of the Party Committee of Ho Chi Minh city on strengthening certain measures for implementation of Directive 16/CT-TTg of the prime minister on the prevention and control of Covid-19 in the City

Posted: 23/7/2021 10:29:39 AM | Latest updated: 26/7/2021 3:09:35 PM (GMT+7) | LuatVietnam: 5254 | Vietlaw: 519

Aiming to contain the spread of the Covid-19 pandemic in Ho Chi Minh city, the Party Committee of Ho Chi Minh City has given an urgent Directive (Directive No. 12) on strengthening certain measures for implementation of Directive 16/CT-TTG on Covid-19prevention and control in the city.

Accordingly, the City will narrow the business and production establishments that are allowed to operate during the social distancing period according to the following manner:

- Suspend production and business activities of construction sites, construction and traffic works that are not really urgent;

- Tighten business operations: Only allowing enterprises to continue their production activities on the condition that they strictly adhere to the principles of "three-on-spot" and "one route, two destinations". With regard to the service sector, only allow enterprises in health care, pharmaceuticals, food, catering for hospitals, quarantine areas, admission and treatment areas; electricity, water, gas, postal, telecommunications, public sanitation, transportation of essential goods to operate;

- Limit operation capacity of banks and securities companies. Especially, for branches or transaction offices, they are recommended to operate alternately and arrange personnel to work on the premises in shifts;

In lockdown areas, people are only allowed to leave their homes when: (1) there is a medical emergency, (2) buy essential food at supermarkets/markets (02 times/week, use shopping vouchers issued by the local government). In certain extremely risk areas, each household only stays at home, the authorities will bring necessities to each house;

In the quarantine areas, quarantined people must absolutely abide by the regulations, not to leave the room and not be in direct contact with other people (except for medical emergencies);

With regard to families with home-quarantined F0, F1 individuals, strictly follow the instructions of the health sector, absolutely do not leave the house (except for medical emergencies); essential food will be supported and provided by the authorities to the door;

Regarding residential areas in small, crowded, packed, and high population density alleys, rigorously follow person-to-person distance rule.

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) 

4. Ha Noi halts all non-essential services from July 19th, 2021

Official telegram No. 15/CD-UBND dated July 18th, 2021 of the People’s Committee of Hanoi city on urgent measures to respond to the complex evolution of the Covid-19 pandemic nationwide

Posted: 19/7/2021 8:17:47 AM | Latest updated: 26/7/2021 8:23:04 AM (GMT+7) | LuatVietnam: 5250 | Vietlaw: 519

Due to the Covid-19 resurgence, Ha Noi city requests to halt all non-essential services from 00:00 of July 19th, 2021.

Shopping malls, supermarkets, wholesale and local markets in the city are recommended to sell necessities.Particularly, makeshift markets and spontaneous business establishments are required to be completely cleared away.

All citizens are required to stay at home and only go out when necessary. Avoid gathering more than 5 people.

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) 

5. Working in working positions in underground mines must not exceed 7 hours/day

Circular No. 04/2021/TT-BCT dated July 16th, 2021 of the Ministry of Industry and Trade on working hours and resting hours of workers working in underground mines

Posted: 20/7/2021 12:40:32 PM | Latest updated: 28/7/2021 8:36:47 AM (GMT+7) | LuatVietnam: 5257 | Vietlaw: 519

According to Article 4 of this Circular, a working shift of workers working in underground mines must not exceed 9.5 hours/day.

Working hours of workers working in working positions in underground mines must not exceed 7 hours/day and must not exceed 42 hours/week.

In case of working overtime, total normal working hours and overtime working hours must not exceed 12 hours/day. Total overtime working hours must not exceed 300 hours/year.

This Circular takes effect from September 1st, 2021.

* Eff. date: Wednesday, September 1, 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) 

6. How to pay suspension salary due to direct impact of the Covid-19 pandemic

Official letter No. 264/QHLDTL-TL dated July 15th, 2021 of the Ministry of Labor – Invalids and Social Affairs regarding payment of suspension salary for employees during suspension period in relation to the Covid-19 pandemic

Posted: 23/7/2021 8:31:43 AM | Latest updated: 27/7/2021 10:56:46 AM (GMT+7) | LuatVietnam: 5256 | Vietlaw: 519

Relating to suspension salary, the Ministry of Labor – Invalids and Social Affairs notes that for employees that have to suspend their work because of direct impact of the Covid-19 pandemic, the enterprises have to pay suspension salary to such employees according to Clause 3 Article 99 of the Labor Code No. 45/2019/QH14 .

Accordingly, suspension salary paid for the first 14 suspension days must not fall below the statutory minimum wages. Particularly, suspension salary paid for the period after the first 14 suspension days shall be carried out as agreed upon by the parties.

Cases of suspension due to direct impact of the Covid-19 pandemic includes:

(i) employees have to suspend during the period they are subject to medial quarantine;

(ii) employees have to suspend because their workplaces or residential places are put under lockdown;

(iii) employees have to suspend because their enterprises or divisions thereof have to suspend operation for the purpose of Covid-19 prevention and control;

(iv) employees have to suspend because their enterprises or divisions thereof cannot operate due to the employer or other employees in the same enterprise, divisions of such enterprise are being put into quarantine or have not yet returned the enterprise to work.

nexto  Regarding payment for suspension period because of Covid -19 (1/4/2020) 

nexto  Guidelines on payment of wage for suspension because of Covid-19 (26/3/2020) 

nexto  Pilot regulations on payment of salary and bonus at some state economic groups and corporations (30/9/2021) status2

nexto  Regulations on management of labor, wages in the SME development Fund (13/2/2020) 

7. Regarding PIT incurred by a Vietnamese person seconded to work outside Vietnam

Official letter No. 27134/CTHN-TTHT dated July 14th, 2021 of the Department of Taxation of Ha Noi city regarding personal income tax (PIT) policy

Posted: 20/7/2021 2:57:01 PM | Latest updated: 26/7/2021 8:23:49 AM (GMT+7) | LuatVietnam: 5255 | Vietlaw: 519

According to point b.2 Clause 1 Article 1 of Circular No. 111/2013/TT-BTCstatus2 , in case a worker has made residence registration in Vietnam but he/she is seconded to a foreign country to work and is present in Vietnam for fewer than 183 days in the tax year and fails to prove his/her residence in any country, that person is considered a resident in Vietnam. The person has to declare and pay PIT on the whole incomes earned in Vietnam and outside Vietnam according to the progressive tax table.

In contrast, if the person can prove that he/she is a resident in another country, he/she shall be considered a non- resident in Vietnam. This person shall pay tax on the incomes earned in Vietnam according to the tax rate of 20%.

The residency in another country shall be proved by the Certificate of residence or the passport.

nexto  Exchange rate used for conversion of salary in foreign currency applicable in the first 6 months of 2022: VND 23,134/USD (14/1/2022) 

nexto  Conditions for entry for short-term work visits of foreigners from December 24th, 2021 (16/3/2022) status1

nexto  From 2022: Social insurance contribution rate of foreign employee shall be 30% (25/12/2021) 

nexto  Regarding PIT incurred by a foreign worker (28/12/2021) 

8. Regarding import duty on raw materials imported on the spot for export production

Official letter No. 3487/TCHQ-TXNK dated July 12th, 2021 of the General Department of Vietnam Customs regarding tax policy applicable to raw materials imported on the spot for manufacture of goods for export

Posted: 21/7/2021 10:47:15 AM | Latest updated: 26/7/2021 8:24:44 AM (GMT+7) | LuatVietnam: 5255 | Vietlaw: 519

The General Department of Vietnam Customs assumes that depending on each case, goods imported on the spot for manufacture of goods for export shall be exempt from import duty or not.

Accordingly, with regard to goods imported on the spot are goods bought by a domestic enterprise that signed a contract with an export processing enterprise (EPE) or goods delivered from the EPE under designation of the foreign trader, it is allowable to register the import declaration according to the customs procedure code E31 (import for export production) and shall be exempt from import duty, value added tax (VAT) according to Article 12 of Decree No. 134/2016/ND-CPstatus2 .

However, in case the domestic enterprise received the goods from another domestic enterprise under designation of the foreign trader, it is required to open the import declaration according to the customs procedure code A11 (import for sale) or A12 (import for business and production operation) and pay import duty before request for duty refund (when the goods have been put into production of goods for export and the products have been exported) according to Article 36 of Decree No. 134/2016/ND-CPstatus2 .

nexto  Strategy for merchandise exports and imports by 2030 (28/4/2022) 

nexto  Notes in import of raw materials from Russia for export production (1/4/2022) 

nexto  New regulations: Materials imported for export production must be labeled (17/2/2022) 

nexto  Regarding transfer of goods in transit into domestic consumption (16/2/2022) 

9. Procedures for settlement of supporting policies in the Covid-19 pandemic in relation to social insurance

Dispatch No. 1988/BHXH-TSTstatus2 dated July 8th, 2021 of Vietnam Social Security regrading implementation of Resolution No. 68/NQ-CPstatus2 of the Government and Decision No. 23/2021/QD-TTgstatus2 of the Prime Ministerstatus2

Posted: 12/7/2021 11:08:56 AM | Latest updated: 26/7/2021 3:09:52 PM (GMT+7) | LuatVietnam: 5245 | Vietlaw: 519

This Dispatch provides some guidelines on procedures for settlement of policies to support employees and employers in difficulty due to the Covid-19 pandemic under competence of social security agencies according to Resolution No. 68/NQ-CPstatus2 and Decision No. 23/2021/QD-TTgstatus2 , including:

1. Procedures for application for suspension of contributions to the retirement and survivorship fund

2. Procedures for confirmation of the list of employees attending training

3. Procedures for support for training, retraining and skill enhancement

4. Procedures for confirmation of the list of employees on suspension of employment contract, unpaid leave due to Covid-19.

5. Procedures for reduction in contributions to occupational accident or disease fund.

Please be informed that the attached forms are neither translated nor include in the English file.
See more the corrections at Official letter No. 2005/BHXH-TST dated July 9th, 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) 

10. Conditions for supporting enterprises and workers facing difficulty due to the covid-19 pandemic (in the 4th outbreak)

Decision No. 23/2021/QD-TTgstatus2 dated July 7th, 2021 of the Prime Minister on implementation of certain policies to support employees and employers in difficulty due to the COVID-19 pandemicstatus2

Posted: 8/7/2021 7:05:57 AM | Latest updated: 10/4/2022 10:06:09 AM (GMT+7) | LuatVietnam: 5251 | Vietlaw: 519

This Decision regulates in details entities eligible for support, support requirements, amount of support and application, procedures for consideration and approval of policies for supporting enterprises, workers facing difficulty due to the Covid-19 pandemic according to Resolution No. 68/NQ-CPstatus2 dated July 1st, 2021.

Including:

- Exemption from contributions to the Insurance Fund for Occupational Accidents and Diseases for 12 months, from July 1st, 2021 to June 30th, 2022.

- Suspension of contributions to the retirement and survivorship fund for 6 month, from the time of submission of the application.

- Support of training, retraining and skill enhancement is VND 1,500,000/month/employee for maximum 6 months.

- Support given to employees on suspension of employment contracts or unpaid leave for 15 consecutive days or more but less than 1 month during the period from May 1st, 2021 to December 31st, 2021: VND 1,855,000/person.

- Support given to employees on suspension of employment contracts or unpaid leave for 1 month or more but they are ineligible for unemployment benefit during the period from May 1st, 2021 to December 31st, 2021: VND 3,710,000/person.

- Support given to persons who have been put on furlough because they are subject to quarantine or in a locked down area for 14 days or more during the period from May 1st, 2021 to December 31st, 2021: VND 1,000,000/person.

- Pregnant employees who have to suspend their work are supported with an extra amount of VND 1,000,000/person; those who are taking care of children under 6 years old are supported with an extra amount of VND 1,000,000/child.

- Support given to directors, actors, painters, etc. who have to stop performing arts for 15 days or more during the period from May 1st, 2021 to December 31st, 2021: VND 3,710,000/person.

- Support given to household businesses that have to suspend operation for 15 consecutive days or more during the period from May 1st, 2021 to December 31st, 2021: VND 3,000,000/household.

This Decision takes effect from the date of its signing.

* Eff. date: Wednesday, July 7, 2021

Read more supplements and amendments at Decision No. 33/2021/QD-TTg date No. 6, 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) 

11. Amendments to regulations on purchase and sale of State Bank’s treasury bills

Circular No. 09/2021/TT-NHNN dated July 7th, 2021 of the State Bank on amendments and supplements to several Articles of the Circular No. 42/2015/TT-NHNNstatus2 dated December 31, 2015 of the Governor of the State Bank of Vietnam, regulating open market operations

Posted: 13/7/2021 7:45:38 AM | Latest updated: 11/8/2021 3:27:25 PM (GMT+7) | Vietlaw: 519

This Circular is to amend, supplement to regulations pertaining to purchase and sale of the State Bank’s treasury bills such as: method for sale, time limit for notifying in advance before each auction, responsibilities of related units, etc.

This Circular takes effect from August 25th, 2021.

* Eff. date: Wednesday, August 25, 2021

nexto  More administrative violations in monetary and banking sector shall be subject to fines from January 1st, 2022 (23/3/2022) 

nexto  [Merged] - Regulations on issuance and use of band cards (19/1/2022) 

nexto  After January 1st, 2022: Magnetic ATM cards are still used to perform card transactions (27/12/2021) 

nexto  Amendments to methods of delivery and receipt of banknotes among the central vaults and banks (27/12/2021) 

12. New criteria for classification of constructions

Circular No. 06/2021/TT-BXD dated June 18th, 2021 of the Ministry of Construction on classification of constructions and guidelines for application in management of construction investment

Posted: 8/7/2021 7:33:23 AM | Latest updated: 6/4/2022 1:06:08 PM (GMT+7) | LuatVietnam: 5247 | Vietlaw: 519

This Circular provides for new criteria for classification of constructions, including:

- Criteria for classification of constructions by level of importance or capacity level (Annex I);

- Criteria for construction classification by structures (Annex II).

Accordingly, class of an independent construction shall be the highest class determined under the above-mentioned Annex I and Annex II.

In case independent constructions are not specified in Annex I, construction classes shall be determined according to Annex II and vice versa.

With regard to a combination of constructions or a technology line consisting of multiple work items that is regulated in Annex I of this Circular, construction class shall be determined based on Annex I. However, in case groups of constructions of technology lines consisting of multiple work items are not specified under Annex I, construction classes shall be determined based on the highest classes of primary constructions.

In case current constructions are repaired, renovated, and upgraded and the repair, renovation, or upgrade alters criteria for determining construction class, it is required to re-determine construction classes. Otherwise, construction classes must not be determined again.

This Circular takes effect from August 15th, 2021. To replace Circular No. 03/2016/TT-BXDstatus1 dated March 10th, 2016 and Circular No. 07/2019/TT-BXDstatus1 dated November 7th, 2019.

* Eff. date: Sunday, August 15, 2021

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) 

13. The UK’s exporters must register EORI number to replace REX number

Official letter No. 1249/TCHQ-GQ4 dated June 28th, 2021 of the General Department of Vietnam Customs regarding implementation of the Free Trade Agreement between the Socialist Republic of Viet Nam and the United Kingdom of Great Britain and Northern Ireland (UKVFTA)

Posted: 21/7/2021 10:27:38 AM | Latest updated: 26/7/2021 8:24:05 AM (GMT+7) | LuatVietnam: 5254 | Vietlaw: 519

According to announcement the Ministry of Industry and Trade, exporters of the United Kingdom of Great Britain and Northern Ireland (the UK) shall have to register new EORI (Economic Operators Registration and Identification) number to replace the previous REX number for the purpose of implementation of the origin certification mechanism within the framework of the UKVFTA.

EORI number shall be looked at: https://www.gov.uk/eori.

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) 

14. Customs authorities are going to review enterprises that have tax arrears overdue for 90 days to apply enforcement measures

Official letter No. 2893/TCHQ-TXNK dated June 14th, 2021 of the General Department of Vietnam Customs regarding application of tax- related enforcement measures

Posted: 15/6/2021 1:41:27 PM | Latest updated: 22/7/2021 2:35:31 PM (GMT+7) | LuatVietnam: 5226 | Vietlaw: 519

This Official letter is to request customs departments of provinces, cities to review all enterprises that are owing taxes overdue for 90 days in order to immediately apply measures to urge, enforce the collection of tax arrears.

Measures of enforcement of tax arrears with regard to imports, exports shall be carried out according to Clause 1 Article 125 of the Law on Tax administration No. 38/2019/QH14 and Articles 31 through 37 of Decree No. 126/2020/ND-CP .

In which, with regard to the measure of “suspension of customs procedure”, customs authorities shall promulgate the decision on enforcement of suspension of customs procedure and send a notice to enterprises as well as post the decision on websites of the customs sector at least 5 before taking the measure.

The decision on enforcement of tax arrears shall be only terminated from the date on which enterprises full pay taxes or are allowed to pay installments of tax arrears/deferral of tax arrears or exempt from the payment.

Customs authorities shall also send the Notice of tax arrears to enterprises (in case of late payment for at more than 30 days) and publicly post the tax arrears on website: https://www.customs.gov.vn in order for enterprises to actively look up, declare and pay taxes.

nexto  Recommendations of signs of buying, selling and using illegal invoices (30/7/2021) 

nexto  Customs authorities are going to review enterprises that have tax arrears overdue for 90 days to apply enforcement measures (24/6/2021) 

nexto  Corrections to Decree No. 125/2020/ND-CP on sanctioning of administrative violations arising from taxes and invoices (25/1/2021) 

nexto  Bases used for handling imported goods having images or contents breaching the national sovereignty (15/1/2021) 

15. Amendments to criteria, procedures for rating of people’s credit funds

Circular No. 05/2021/TT-NHNN dated June 11th, 2021 of the State Bank on amending Circular No. 42/2016/TT-NHNN dated December 30, 2016 by Governor of the State Bank of Vietnam on rating of people’s credit funds

Posted: 15/6/2021 7:13:24 AM | Latest updated: 22/7/2021 2:35:34 PM (GMT+7) | Vietlaw: 519

This Circular takes effect from August 1st, 2021.

* Eff. date: Sunday, August 1, 2021

nexto  More administrative violations in monetary and banking sector shall be subject to fines from January 1st, 2022 (23/3/2022) 

nexto  [Merged] - Regulations on issuance and use of band cards (19/1/2022) 

nexto  After January 1st, 2022: Magnetic ATM cards are still used to perform card transactions (27/12/2021) 

nexto  Amendments to methods of delivery and receipt of banknotes among the central vaults and banks (27/12/2021) 

16. Tariff-rate quota for import of sugar in 2021: 108,000 tonnes

Circular No. 03/2021/TT-BCT dated June 11th, 2021 of the Ministry of Industry and Trade on guidelines for pilot auction of 2021 sugar tariff-rate quotastatus1

Posted: 28/6/2021 10:28:53 AM | Latest updated: 29/7/2021 2:45:54 PM (GMT+7) | Vietlaw: 519

The tariff-rate quota for import of sugar in 2021 is 108,000 tonnes.

The Ministry of Industry and Trade shall establish a council for pilot auction of 2021 sugar tariff-rate quota to hold the auction for Traders directly using sugar as an ingredient for production and traders using raw sugar for refined sugar production.

This Circular takes effect from July 26, 2021 to December 31, 2021.

* Eff. date: Monday, July 26, 2021

nexto  Strategy for merchandise exports and imports by 2030 (28/4/2022) 

nexto  Notes in import of raw materials from Russia for export production (1/4/2022) 

nexto  New regulations: Materials imported for export production must be labeled (17/2/2022) 

nexto  Regarding transfer of goods in transit into domestic consumption (16/2/2022) 

17. Conditions for establishment of a credit information company from August 15th, 2021

Decree No. 58/2021/ND-CP dated June 10th, 2021 of the Government on provision of credit information services

Posted: 14/6/2021 7:40:13 AM | Latest updated: 22/7/2021 2:31:38 PM (GMT+7) | LuatVietnam: 5227 | Vietlaw: 519

This Decree provides for some new conditions and procedures for issuing certificate of eligibility for providing credit information service

However, this Decree remains unchanged the requirement of having charter capital of at least VND 30 billion upon establishing a credit information company

This Decree takes effect from August 15th, 2021

To replace Decree No. 10/2010/ND-CPstatus1 dated February 12th, 2010 and Decree No. 57/2016/ND-CPstatus1 dated July 1th, 2016.

To annul Article 4 of Decree No. 16/2019/ND-CPstatus2 dated February 1st, 2019

* Eff. date: Sunday, August 15, 2021

Please be noted that the attached forms are neither translated nor included in the English file.

nexto  More administrative violations in monetary and banking sector shall be subject to fines from January 1st, 2022 (23/3/2022) 

nexto  [Merged] - Regulations on issuance and use of band cards (19/1/2022) 

nexto  After January 1st, 2022: Magnetic ATM cards are still used to perform card transactions (27/12/2021) 

nexto  Amendments to methods of delivery and receipt of banknotes among the central vaults and banks (27/12/2021) 

18. Regarding PIT on remuneration paid to consultants of ODA projects

Official letter No. 20525/CTHN-TTHT dated June 9th, 2021 of the Department of Taxation of Ha Noi city regarding personal income tax (PIT) incurred by consultants

Posted: 18/6/2021 7:35:49 AM | Latest updated: 22/7/2021 2:31:54 PM (GMT+7) | LuatVietnam: 5230 | Vietlaw: 519

According to point c Cause 2 Article 2 of Circular No. 111/2013/TT-BTCstatus2 , remuneration paid for participation in projects shall be subject to PIT similar to incomes from salary, wage.

According to this Official letter, for experts who are invited to provide consultation for ODA projects without signing employment contract or signing employment contract for less than 3 months, their remuneration for consultation shall be also subject to PIT according to the rate of 10% on the income (point I Clause 1 Article 25 of Circular No. 111/2013/TT-BTCstatus2 ).

With regard to flat expenditures on stationery, business trips, phone calls, etc. paid for the consultants according to the rate regulated at internal regulations of the management boards of the projects, they shall be exempt from PIT according to point dd.4 Clause 2 Article 2 of Circular No. 111/2013/TT-BTCstatus2 .

nexto  Issues relating to PIT declaration (2/7/2021) 

nexto  Regarding PIT on remuneration paid to consultants of ODA projects (18/6/2021) 

nexto  Amounts used for buying health insurance for employees shall be exempt from PIT (24/3/2021) 

nexto  Regarding PIT on house rents (21/1/2021) 

19. Regarding PIT policy applicable to a foreign expert using a company's house

Official letter No. 20214/CTHN-TTHT dated June 7th, 2021 of the Department of Taxation Ha Noi city regarding personal income tax (PIT) policy applicable to foreign experts using a company's house

Posted: 9/6/2021 3:32:45 PM | Latest updated: 22/7/2021 2:31:58 PM (GMT+7) | LuatVietnam: 5224 | Vietlaw: 519

According to Clause 2 Article 11 of Circular No. 92/2015/TT-BTCstatus2 in case a company buys an apartment for a foreign expert’s stay during the period he/she works in Vietnam, if the agreed salary does not include house rents and the Company takes responsibility for arranging lodging for the foreign expert, depreciation costs, charges for electricity, water and associated services (if any) shall be accounted into taxable incomes of the foreign expert.

These expenses (depreciation costs, charges for electricity, water, etc.) shall be accounted into taxable incomes corresponding to the period the foreign expert actually uses the apartment.

nexto  Exchange rate used for conversion of salary in foreign currency applicable in the first 6 months of 2022: VND 23,134/USD (14/1/2022) 

nexto  Conditions for entry for short-term work visits of foreigners from December 24th, 2021 (16/3/2022) status1

nexto  From 2022: Social insurance contribution rate of foreign employee shall be 30% (25/12/2021) 

nexto  Regarding PIT incurred by a foreign worker (28/12/2021) 

20. Issues relating the box “Subject of third-party invoice” on C/O AANZ

Official letter No. 2755/TCHQ-GSQL dated June 4th, 2021of the General Department of Vietnam Customs regarding third-party invoice under the Agreement Establishing the ASEAN-Australia - New Zealand Free Trade Area (AANZFTA)

Posted: 7/6/2021 3:17:42 PM | Latest updated: 22/7/2021 2:32:07 PM (GMT+7) | LuatVietnam: 5222 | Vietlaw: 519

According to opinions of the General Department of Vietnam Customs, “third-party invoice” under the AANZFTA is the invoice issued by a company whose head office is located in a country other than the exporting country that is the AANZFTA’s member state.

Accordingly, only when a shipment with commercial invoice issued by a company located in a country other than the AANZFTA’s member state, the box “Subject of third-party invoice” on C/O AANZ shall be put a tick.

In contract, if head office of the third party issuing the invoice is located in the same country of the exporting country that is the AANZFTA’s member state, it is not required to put a tick at the box "Subject of third-party invoice”. However, if this box is put a tick, it does not affect the C/O's validity.

The declaration of information on C/O form AANZ in case having third-party invoice shall be carried out in accordance with the guidelines at point 9 of Overleaf Notes, Annex V-A of Circular No. 31/2015/TT-BCTstatus2 .

With regard to C/O form AANZ that is not presented name of the company issuing invoice at box No. 7, customs authority shall request for additional submission of documents proving the relationship between the exporting company (at box No. 1 of the C/O form AANZ) and the company issuing the invoice or report the General Department of Vietnam Customs for verification if the documents are not available.

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) 

21. EPEs may design their own software for management of duty – free goods

Official letter No. 2762/TCHQ-TXNK dated June 4th, 2021 of the General Department of Vietnam Customs regarding the implementation of No. 18/2021/ND-CP

Posted: 7/6/2021 3:16:06 PM | Latest updated: 22/7/2021 2:32:30 PM (GMT+7) | LuatVietnam: 5223 | Vietlaw: 519

According to Clause 10 Article 1 of Decree No. 18/2021/ND-CP, export processing enterprises (EPEs) must have software for management of duty-free goods serving preparation of reports on receipt, discharge, inventory and use of imports according to customs laws.

According to the General Department of Vietnam Customs’ opinions, with regard to such “software for management”, EPEs may themselves establish provided that it may monitor and output figures to prepare statement of movement and inventory of duty – free imported goods according to Clause 39 Article 1 of Circular No. 39/2018/TT-BTCstatus2 .

Regarding the requirement for installation of surveillance cameras, Clause 10 Article 1 of Decree No. 18/2021/ND-CP requires EPEs to install surveillance cameras at all locations (warehouses, yards) where goods, finished products, machinery, etc. are stored. However, it is not required to install surveillance cameras at factories, offices, canteens, etc.

nexto  EPEs need to obtain the confirmation of customs supervision by cameras before April 25th, 2022 (8/3/2022) 

nexto  Regarding lease of warehouses outside EPEs (17/3/2022) 

nexto  Methods for connection of surveillance cameras between EPEs and customs authorities (12/3/2022) 

nexto  Uniform guidelines for some new regulations on customs supervision and control applicable to EPEs (11/3/2022) 

22. It is allowable making additional declaration for enjoyment of UKVFTA duty for goods imported from January 1st, 2021

Official letter No. 2743/TCHQ-TXNK dated June 3rd, 2021 of the General Department of Vietnam Customs regarding implementation of Decree No. 53/2021/ND-CP dated May 21st, 2021

Posted: 8/6/2021 2:02:30 PM | Latest updated: 22/7/2021 2:32:42 PM (GMT+7) | LuatVietnam: 5223 | Vietlaw: 519

This Official letter instructs the declaration of tariff schedule code and settlement of overpaid duties on imports/exports eligible for preferential duty under the UKVFTA tariff schedules in the 2021 - 2022 period promulgated at Decree No. 53/2021/ND-CP .

Accordingly, with regard to imports that are the entities of, meet the conditions at Clause 3 Article 5 of, Decree No. 53/2021/ND-CP, enterprises shall declare tariff schedule code B26 on import declaration forms.

With regard to import/export declaration forms registered from January 1st, 2021, customs authorities shall examine dossiers, examine goods origin according to the regulations at the Free Trade Agreement between Vietnam and the United Kingdom of Great Britain and Northern Ireland (UKVFTA), examine preferential export duty rates, special preferential import duty rates according to Decree No. 53/2021/ND-CP and allow enterprises to make additional declaration, settle overpaid duties if all conditions under UKVFTA are met.

Overpaid duties in this case shall be settled according to Clause 2 Article 6 of Decree No. 53/2021/NĐ-CP and Clauses 64 and 65 Article 1 of Circular No. 39/2018/TT-BTCstatus2 .

nexto  Schedule on problem resolutions regarding amendments to policies on import and export duties (11/1/2022) 

nexto  Rules of imposition of anti-dumping, countervailing duties on goods imported from the United Kingdom of Great Britain (12/11/2021) 

nexto  Regarding selection to apply FTA (1/10/2021) 

nexto  Regarding export duties on goods manufactured for export (21/9/2021) 

23. List of dedicated disaster prevention and control supplies, vehicles and equipment

Decision No. 20/2021/QD-TTg dated June 3rd, 2021 of the Prime Minister on the list and regulations on use and management of dedicated disaster prevention and control supplies, vehicles and equipment

Posted: 4/6/2021 12:41:08 PM | Latest updated: 22/7/2021 2:32:49 PM (GMT+7) | Vietlaw: 519

This Decision takes effect from July 20th, 2021.

* Eff. date: Tuesday, July 20, 2021

nexto  National strategy for biodiversity until 2030 (25/4/2022) 

nexto  New guidelines for appraisal of environmental impact assessment report (28/3/2022) 

nexto  Detailing 2020 Law on Environmental Protection (22/3/2022) 

nexto  Road map for mitigation of GHG emissions and reduction in consumption of HCFCs (16/2/2022) 

24. New List of occupational equipment subject to quality inspection

Circular No. 01/2021/TT-BLDTBXH dated June 3rd, 2021 of the Ministry of Labour - Invalids and Social Affairs regulating List of products and goods likely to be unsafe subject to the state management by the Ministry of Labour - Invalids and Social Affairs

Posted: 7/6/2021 7:40:53 AM | Latest updated: 22/7/2021 2:32:36 PM (GMT+7) | LuatVietnam: 5220 | Vietlaw: 519

This Circular provides for new List of occupational products, equipment subject to quality inspection, applicable from July 18th, 2021.

One of the notable points is that the new List separates products, equipment subject to quality inspection upon the import (Section I) and products, equipment that are not subject to quality inspection upon the import (Section II).

Accordingly, there 13 products, equipment subject to quality inspection upon the import, including:

- Industrial safety helmets;

- Welding safety goggles, welding masks, glasses or goggles protecting eyes and face against splashes, ultra-violet ray;

- Masks and respirators for particle filtering; gas masks and respirators (except for medical masks);

- Protective work gloves protecting against cutting, puncture, tearing, burning, insulating (except for medical gloves);

- Shoes protecting against stabs, cuts, hits and chemicals; insulating boots;

- Safety belts and – personal fall-arrest systems;

- Clothes protecting against heat and fire;

- Lifts and safety components thereof ;

- Escalators and moving walkways; Escalators safety components;

- Containers for compressed gas with nominal working pressure exceeding 0.7 bar (except for cylinders for oil and gas products and Liquefied Petroleum Gas (LPG);

- Electric hoist, electric winch;

- Plain trolleys of a capacity of 1,000 kg or more;

- Elevating tables and platforms (except for hanging platforms used for construction).

Such products as boilers, container, cranes, hoists etc. shall not be subject to quality inspection upon the import.

This Circular takes effect from July 18th, 2021 and replaces Circular No. 22/2018/TT-BLDTBXHstatus1 dated December 6th, 2018.

* Eff. date: Sunday, July 18, 2021

nexto  Procedures for inspection of technical safety of piping system carrying gases (10/1/2022) 

nexto  From July 18th, 2021: Some imported occupational devices shall be exempt from inspection (14/7/2021) 

nexto  New List of occupational equipment subject to quality inspection (11/6/2021) 

nexto  New regulations on report on and declaration of occupational accidents (16/12/2020) 

25. It is required to organize bidding upon hiring a project management unit

Official letter No. 2071/BXD-HDXD dated June 3rd, 2021 of the Ministry of Construction regarding guidelines for implementation of Law No. 62/2020/QH14

Posted: 15/6/2021 9:26:41 AM | Latest updated: 22/7/2021 2:32:15 PM (GMT+7) | LuatVietnam: 5231 | Vietlaw: 519

According to Clause 4 Article 24 of Decree No. 15/2021/ND-CP, the form of bidding for selection of “project management unit” is only applied to the case of hiring project management consultancy.

In case of using specialized or regional construction investment project management unit to manage a project, it is not required to organize bidding. Instead, the investment decision maker shall directly assign (Article 62 of 2014 Law on Construction which has been amended, supplemented at Law No. 62/2020/QH14 ).

Notably, specialized or regional construction investment project management unit is established by the Chairman of provincial level or district level People’s Committee to concurrently manage a number of public investment projects with the investment decision made by such People's Committee (Clause 3 Article 21 of Decree No. 15/2021/ND-CP ).

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) 

26. Regarding regulations on which the determination of FDI enterprises eligible for engaging in real estate trading shall be based

Official letter No. 2069/BXD-QLN dated June 3rd, 2021 of the Ministry of Construction regarding determination of maximum foreign ownership ratio

Posted: 15/6/2021 9:10:21 AM | Latest updated: 22/7/2021 2:34:24 PM (GMT+7) | LuatVietnam: 5227 | Vietlaw: 519

The Ministry of Construction notes that the Law on Real estate trading No. 66/2014/QH13status2 only provides for scope and forms of real estate trading with regard to FDI enterprises (points b, d, h Clause 1, point b clause 2 Article 11); it does not provide for criteria for determination of FDI enterprises.

The determination of FDI enterprises, including FDI enterprises engaging in real estate trading, is still based on regulations of laws on investment, laws on enterprises and belongs to scope of management of the Ministry of Planning and Investment.

nexto  Notes in relation to sale and purchase of future-acquired houses (6/4/2022) 

nexto  Building management service is not eligible for 2% VAT reduction (18/3/2022) 

nexto  There are changes in procedures for transfer of real estate project from January 1st, 2021 (30/3/2022) 

nexto  Notes relating to declaration of transfer price of real estate on contract (18/1/2022) 

27. Guidelines on payment of trade union subscriptions at Vietnam Bank for Agriculture and Rural Development

Instructions No. 09/HD-TLD dated September 10th, 2020 of Vietnam General Confederation of Labour on collection of trade union subscriptions in business sector via the account openned at Viet Nam bank for agriculture and rural development

Posted: 8/10/2020 7:42:53 AM | Latest updated: 28/7/2021 8:35:33 AM (GMT+7) | LuatVietnam: 5069 | Vietlaw: 519

This document announces the account used for receiving trade union subscriptions of Vietnam Trade Union at Vietnam Bank for Agriculture and Rural Development and the SMS banking syntax.

nexto  It is exempt from trade union fee for those who are paid salary lower than regional minimum wages (12/8/2021) 

nexto  Procedures for election of executive boards and chairpersons of grassroots trade unions (19/7/2021) 

nexto  Trade union fees distributed to internal trade unions shall be gradually increased (27/4/2021) 

nexto  Guidelines on payment of trade union subscriptions at Vietnam Bank for Agriculture and Rural Development (19/10/2020) 


luuy Notes:
* Above summaries are reference only, NOT considered as an advice and/or consultance
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