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[VietlawOnline] - Weekly Newsletter No. 524 from 31 Aug. - 6 Sep. 2021
Labour - Employment:
Options for settling cases in which employees fail to meet the "3 on-site" requirements

Official letter No. 2844/LDTBXH-PC dated August 25th, 2021of the Ministry of Labor - Invalids and Social Affairs regarding guidelines for some issues in implementation of policies

With regard to employees who do not agree to work under to the "3 on-site" plan, the Ministry of Labor - Invalids and Social Affairs assumes that enterprises and employees may agree to settle according to any of the following options:

(i) Enterprises agree to allow their employees to take work stoppage;

(ii) To suspend employment contracts according to point h clause 1 Article 30 of the Labor Code or take unpaid leave according to clause 3 Article 115 of the Labor Code;

(iii) To reach agreement on termination of employment contracts according to clause 3 Article 34 of the Labor Code or enterprises unilaterally terminate employment contracts according to point c clause 1 Article 36 of the Labor Code.

Notably, when applying any of the aforesaid options, employees may be entitled to the state’s financial support policies amid the Covid-19 pandemic under Decision No. 23/2021/QD-TTgstatus2 . However, support rates are different on a case-by-case basis. In addition, other policies on salary, benefits are also different (for example, “work stoppage” shall be paid suspension salary according to clause 3 Article 99 of the Labor Code; suspension of an employment contract or unpaid leave shall not be paid).

With regard to enterprises that have to suspend because they fail to meet the “3 on-site" requirements or locate in areas under lockdown, quarantine, etc. the Ministry of Labor - Invalids and Social Affairs assumes that this case may be understood in the manner that they have to ease operation at the request of competent authorities for COVID-19 prevention and control so that their employees are entitled to the financial support polices according to Article 13 of Decision No. 23/2021/QD-TTgstatus2 .

With regard to the regulation "employees are subject to quarantine or in a locked down area as requested by the authorities" for considering the entitlement to the financial support policies according to Decision No. 23/2021/QD-TTgstatus2 , it means that the employees' working places and/or residences are in areas put under lockdown as requested by the authorities or under social distancing according to 16/CT-TTg .

According to opinions of the Ministry of Labor -Invalids and Social Affairs, in the context of the Covid-19 pandemic, the understanding and application of policies in each locality need to be implemented creatively, flexibly and simply so as to maximally support enterprises and employees in difficulty due to the pandemic.

Issues relating to sale of off-plan houses
New regulations on the business of prize-winning electronic games for foreigners
List of types of timber imported into Vietnam to June 30th, 2022
Trade unions at enterprises will supervise adjustments to minimum wages
How to register an account to use the investment supervision and assessment information system
Regarding interest rate support provided for social housing projects
Regarding destruction of goods being stagnant scraps
How to declare and pay taxes upon contributing capital by brand property right
New regulations on provision of online information and online public services by regulatory bodies
New regulations on establishment and conversion of wholly state-owned enterprises
Vietnam’s chemical industry development strategy by 2030
It is exempt from registration for use of electronic PIT withholding receipts
Regarding cases where construction investment projects are only required to formulate economic-technical reports
Link for searching agencies competent to issue C/O form RCEP
Amendments to procedures and application for approval for changes in operation licenses of banks
Index:
Business Management:

- Regarding determination of related-party transaction

Certificate of Origin (C/O):

- Regarding submission of proof of origin form D amid Covid-19

Civil transactions:

- Responses in relation to some problems when dealing with criminal and civil cases

Covid-19:

- Guidelines on quarantine and isolation of children for Covid-19 control

- Cases exempt from road use permits in Ho Chi Minh city

- Guidelines on COVID-19 prevention and control at state agencies

- From 00:00 on August 23rd, 2021: state enterprises in HCMC also have to implement “three-on-spot”

- 17 groups of permitted road users in HCMC from August 23, 2021

EVFTA:

- Goods originated in New Caledonia is not eligible for EVFTA tariff

Food Safety:

- List of substances banned from use in functional foods

Foreign laborers:

- Issues relating to Covid-19 quarantine-related expenses

Import and export policies:

- The Ministry of Industry and Trade requests for reduction in charges for warehousing, yard-storage at ports

Labour - Employment:

- Options for settling cases in which employees fail to meet the "3 on-site" requirements

Marine Transportation:

- Criteria for classification of seaports of Vietnam

Medical:

- E-licenses shall be accepted upon carrying out procedures for granting customs clearance for medical devices

- Process of HIV tests for pregnant women

- Elaboration of the Law on Prevention and Control of HIV/AIDS amended in 2020

- From August 1st, 2021: It is not required the written certification of medical equipment of the Ministry of Health for entitlement to 5% VAT

- Electronic licenses shall be accepted for import of medical devices

Minerals:

- New list of minerals exported as building materials and export conditions

Reasonable expenses:

- Issues relating to expenses of Covid-19 testing, quarantine

Roadway transportation:

- It is exempt from Certificate of SARS-COV-2 test upon traveling among provinces applying Directive No. 16/CT-TTg

- It is exempt from the certificates of SARS-CoV-2 test results upon transporting goods within a province/city

Securities:

- New regulations on obligations in securities trading of foreign investors

State Capital Investment:

- Criteria for classification of state-owned enterprises in 2021 – 2025 period

Tax of Corporation Income:

- Some issues relating to declaration for deduction of EIT already paid outside Vietnam under an Agreement

Tax refund:

- Regarding duty refund for re-exported goods

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New documents

1. Guidelines on quarantine and isolation of children for Covid-19 control

Dispatch No. 7020/BYT-MTstatus1 dated August 25th, 2021 of the Ministry of Health regarding quarantine and isolation of children for Covid-19 control status1

Posted: 26/8/2021 7:37:06 AM | Latest updated: 17/12/2021 10:49:45 AM (GMT+7) | LuatVietnam: 5278 | Vietlaw: 524

This Dispatch provides guidelines for quarantine and isolation of children for Covid-19 control

Accordingly, the child’s parent may accompany the child to the health facility/Covid-19 treatment or centralized quarantine facility with the child and shall make a commitment to voluntary stay in quarantine with the child and comply with regulations on Covid-19 prevention and control.

In case the parent/caregiver cannot accompany or stay with the child, local authorities shall assign a caregiver and/or assign a health worker in the health facility/quarantine facility or a volunteer to take care of the child.

Children having close contact with confirmed cases shall be subject to quarantine at home for 14 days from the last day of having contact with the confirmed case.

For children entering Vietnam that have received adequate doses of Covid-19 vaccine, the quarantine duration applied to them shall be reduced to 7 days.

This Dispatch replaces Dispatch No. 897/BYT-MT dated February 7th, 2021.

* Eff. date: Wednesday, August 25, 2021

This Official letter shall be expired, replaced by Official letter No. 10688/BYT-MTstatus1 dated December 16th, 2021.

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nexto  Procedure for cleansing COVID-19 vaccination data (11/7/2022) 

nexto  Costs for COVID-19 treatment paid by the state budget (10/5/2022) 

2. Options for settling cases in which employees fail to meet the "3 on-site" requirements

Official letter No. 2844/LDTBXH-PC dated August 25th, 2021of the Ministry of Labor - Invalids and Social Affairs regarding guidelines for some issues in implementation of policies

Posted: 26/8/2021 2:15:41 PM | Latest updated: 27/8/2021 2:04:29 PM (GMT+7) | LuatVietnam: 5279 | Vietlaw: 524

With regard to employees who do not agree to work under to the "3 on-site" plan, the Ministry of Labor - Invalids and Social Affairs assumes that enterprises and employees may agree to settle according to any of the following options:

(i) Enterprises agree to allow their employees to take work stoppage;

(ii) To suspend employment contracts according to point h clause 1 Article 30 of the Labor Code or take unpaid leave according to clause 3 Article 115 of the Labor Code;

(iii) To reach agreement on termination of employment contracts according to clause 3 Article 34 of the Labor Code or enterprises unilaterally terminate employment contracts according to point c clause 1 Article 36 of the Labor Code.

Notably, when applying any of the aforesaid options, employees may be entitled to the state’s financial support policies amid the Covid-19 pandemic under Decision No. 23/2021/QD-TTgstatus2 . However, support rates are different on a case-by-case basis. In addition, other policies on salary, benefits are also different (for example, “work stoppage” shall be paid suspension salary according to clause 3 Article 99 of the Labor Code; suspension of an employment contract or unpaid leave shall not be paid).

With regard to enterprises that have to suspend because they fail to meet the “3 on-site" requirements or locate in areas under lockdown, quarantine, etc. the Ministry of Labor - Invalids and Social Affairs assumes that this case may be understood in the manner that they have to ease operation at the request of competent authorities for COVID-19 prevention and control so that their employees are entitled to the financial support polices according to Article 13 of Decision No. 23/2021/QD-TTgstatus2 .

With regard to the regulation "employees are subject to quarantine or in a locked down area as requested by the authorities" for considering the entitlement to the financial support policies according to Decision No. 23/2021/QD-TTgstatus2 , it means that the employees' working places and/or residences are in areas put under lockdown as requested by the authorities or under social distancing according to 16/CT-TTg .

According to opinions of the Ministry of Labor -Invalids and Social Affairs, in the context of the Covid-19 pandemic, the understanding and application of policies in each locality need to be implemented creatively, flexibly and simply so as to maximally support enterprises and employees in difficulty due to the pandemic.

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

3. Regarding submission of proof of origin form D amid Covid-19

Official letter No. 4162/TCHQ-GSQL dated August 25th, 2021 of the General Department of Vietnam Customs regarding proof of origin form D

Posted: 27/8/2021 2:48:50 PM | Latest updated: 1/9/2021 1:21:55 PM (GMT+7) | LuatVietnam: 5282 | Vietlaw: 524

To facilitate the commerce in the context of the Covid-19 pandemic, the General Department of Vietnam Customs announces that customs authorities shall accept the scanned and electronic proof of origin form D attached on the electronic customs data processing system.

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nexto  From May 21st, 2022: CO forms shall be issued free (26/5/2022) 

nexto  Old C/O form D shall be used until October 31st, 2022 (17/5/2022) 

4. From August 1st, 2021: It is not required the written certification of medical equipment of the Ministry of Health for entitlement to 5% VAT

Official letter No. 4137/TCHQ-TXNK dated August 23rd, 2021 of the General Department of Vietnam Customs regarding value added tax (VAT) policy applicable to oxygen generators

Posted: 26/8/2021 3:47:01 PM | Latest updated: 1/9/2021 4:55:36 PM (GMT+7) | LuatVietnam: 5282 | Vietlaw: 524

According to the new regulations at Circular No. 43/2021/TT-BTC, from August 1st, 2021 if medical equipment has the certificate of registration of free sale or the receipt note of the declaration of applicable standard, it shall be entitled to 5% VAT.

However, it should note that, according to clause 1 Article 20 of Decree No. 36/2016/ND-CPstatus1 , the receipt note of the declaration of applicable standard is only applied to Type A medical equipment; With regard to Type B, C, or D equipment, it is required to have the certificate of registration of free sale.

For the period before August 1st, 2021, under Circular No. 26/2015/TT-BTCstatus2 , imported medical equipment that has not yet specifically identified must have the written certification of the Ministry of Health in order to be entitled to 5% VAT.

nexto  From January 1st, 2022: It is required to disclose prices of medical devices on the Ministry of Health’s website (6/4/2022) 

nexto  Regarding VAT rate applicable to medical equipment (18/3/2022) 

nexto  List of medical supplies used for epidemic prevention and control subject to suspension of the business of temporary import, re-export from March 15th, 2022 (10/2/2022) 

nexto  Guidelines on medical affairs in schools (9/2/2022) 

5. Cases exempt from road use permits in Ho Chi Minh city

Dispatch No. 2850/UBND-VX dated August 23rd, 2021 of the People’s Committee of Ho Chi Minh City regarding revisions to regulations on permitted road users during social distancing

Posted: 24/8/2021 7:11:13 AM | Latest updated: 27/8/2021 3:16:01 PM (GMT+7) | LuatVietnam: 5279 | Vietlaw: 524

The People’s Committee of Ho Chi Minh city accepts to exempt road use permits with regard to these groups of entities:

1. Health officials and health workers having health sector cards;

2. People who go to get vaccinated and have vaccination notification messages or vaccination invitations and ID cards at road checkpoints;

3. Employees of distribution systems (supermarkets, convenience stores, food stores) who have employee’s cards and work certification of their workplaces. This only applies until they have the road use permit issued by Ho Chi Minh City Police Department.

In addition, road checkpoints shall not examine road use permits with regard to operators of goods transport vehicles (including the driver and 01 co-driver) who have been issued with QR codes.

Regarding permitted road users during the social distancing period, apart from 17 groups of entities regulated at Dispatch No. 2800/UBND-VX dated August 22nd, 2021, now these entities are also permitted to use roads: Officials and workers of colleges, trade schools and shippers of food suppliers and catering service providers of units and enterprises implementing “three-on-spot” or “one route, two destinations” plans in export processing zones and industrial zones. However, these entities must possess road use permits issued by Ho Chi Minh City Police Department by August 25th, 2021 at the latest.

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nexto  Procedure for cleansing COVID-19 vaccination data (11/7/2022) 

nexto  Costs for COVID-19 treatment paid by the state budget (10/5/2022) 

6. From 00:00 on August 23rd, 2021: state enterprises in HCMC also have to implement “three-on-spot”

Dispatch No. 2796/UBND-VX dated August 21st, 2021 of the People’s Committee of Ho Chi Minh City regarding intensified control of permitted road users during social distancing

Posted: 23/8/2021 7:20:05 AM | Latest updated: 26/8/2021 2:54:22 PM (GMT+7) | LuatVietnam: 5275 | Vietlaw: 524

From 00:00 on August 23, 2021 to September 6, 2021, all agencies, units and enterprises of the city and central government located in the city shall implement “three-on-spot” or “one route, two destinations” plan and allocate up to 1/4 of the total number of officials, public employees and employees of each unit.

For permitted road users during social distancing, they must have a road use permit and identification signs according to regulations at Official Dispatch No. 2718/UBND-VX dated August 15, 2021

Shippers shall temporarily stopped operating in Thu Duc City and the following districts: 8, 12, Go Vap, Binh Tan, Binh Thanh, Binh Chanh, Hoc Mon; for the remaining districts, shippers shall only operates within the district, must not go to other districts and must have their own identification sign as prescribed in Official Dispatch No. 2491/UBND-KT dated July 26, 2021.

The following people are eligible for the road use permit: members of Steering Committees for Covid-19 Control at all levels; forces directly participate in epidemic forces, infrastructure maintenance; officials, public employees, employees: not more than 10% of total number.

nexto  Vietnam scraps Covid-19 testing and medical declaration requirements for international people entering Vietnam (18/5/2022) 

nexto  From May 15, 2022: Vietnam stops the requirement for COVID-19 testing before entering the country (17/5/2022) 

nexto  Procedure for cleansing COVID-19 vaccination data (11/7/2022) 

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7. 17 groups of permitted road users in HCMC from August 23, 2021

Dispatch No. 2800/UBND-VX dated August 21st, 2021 of the People’s Committee of Ho Chi Minh City regarding revisions to regulations on permitted road users during social distancing

Posted: 23/8/2021 9:14:48 AM | Latest updated: 27/8/2021 7:39:12 AM (GMT+7) | LuatVietnam: 5275 | Vietlaw: 524

Ho Chi Minh city’s administration promptly changes, supplements some entities eligible to go out after August 23, 2021 in comparison with those specified in Official Dispatch No. 2796/UBND-VX issued on the same day.

Accordingly, groups of permitted road users under the adjustment, supplementation at this Official Dispatch include:

1A. Officials, public employees and employees of Communist Party, Youth Association, Fatherland Front agencies;

1B. Employees in essential finance sector: banking, securities;

2A. Employees of traffic and transport units in the City;

2B. Employees of units operating at Tan Son Nhat International Airport;

2C. Employees of units operating at Tan Cang Cat Lai Port;

3A. Shippers of delivery systems;

3C. Employees of electricity, distribution system;

3D. Employees relevant to export and import of goods;

4A. Employees of construction units in the City (water supply and drainage, public parks, urban trees, infrastructure, etc.);

4B. Companies that provide maintenance, repair services for agencies, buildings, apartment buildings, etc.;

5. Health workers and forces that assist health workers in Covid-19 control (unlimited quantity), people supplying drugs, medical supply, maintain medical devices at health facilities;

7A. Employees performing ancillary diplomatic activities;

7B. Employees of consular offices and diplomatic agencies performing ad hoc duties;

8A. Support, rescue forces (kitchens, charities, etc.) coordinated by Vietnamese Fatherland Front Committee of the City, associations and socio-political organizations;

8B. Support, rescue forces of Youth Union;

8C. Support, rescue forces of Women’s Union of the City;

9A. Provider of telecommunications services, press agencies, information technology infrastructure;

9B. Employees of state-owned post agencies;

10. Employees of notary service providers;

11. Employees of cleaning service providers of the City, funeral service providers;

12. Security companies; Employees of hotels, hostels serving as quarantine centers and Covid-19 control forces; Shippers of suppliers of food, medical devices and equipment serving Covid-19 prevention; Employees in the fields serving production, oil and gas outlets; Employees of food production facilities (bread, tofu, noodles, etc.), catering service providers; Providers of public services; construction, maintenance of constructions and equipment; Forces supporting Covid-19 control;

13. People going to get Covid-19 vaccination shots; Community Covid-19 teams;

14B. People going to market on behalf of other people;

15. Animal and plant quarantine officers;

16. Insurers (only perform activities relevant to assessment, processing of indemnity claims);

17. Employees of lodging establishments serving as quarantine facilities for foreigners, health workers, etc. under management of the Department of Tourism.

* Eff. date: Monday, August 23, 2021

nexto  Vietnam scraps Covid-19 testing and medical declaration requirements for international people entering Vietnam (18/5/2022) 

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8. Issues relating to Covid-19 quarantine-related expenses

Official letter No. 32040/CTHN-TTHT dated August 19th, 2021 of the Department of Taxation of Ha Noi city regarding determination of incomes liable to personal income tax (PIT) with regard to expenses of Covid-19 prevention and control

Posted: 20/8/2021 7:57:21 AM | Latest updated: 26/8/2021 2:55:21 PM (GMT+7) | LuatVietnam: 5276 | Vietlaw: 524

Relating to the accounting of Covid -19 quarantine-related expenses paid on behalf of foreign experts, the Department of Taxation of Ha Noi city assumes that it is required to base on the General Department of Taxation’s guidelines at Official letter No. 5032/TCT-CS dated November 26th, 2020.

According to Official letter No. 5032/TCT-CS, Covid-19 quarantine-related expenses at hotels (expenses of eating, accommodation, living) paid for foreign experts shall be included in deductible expenses upon determination of incomes liable to enterprise income tax (EIT) if the labor contracts clearly stating that enterprises will pay house rents on behalf of their employees and there are adequate invoices, payment documents.

Regarding expenses of Covid-19 testing, they must be paid by the welfare fund and accounted according to regulations provided for the welfare fund.

Notably, upon making payment for the amounts payable by foreign experts, such amounts must be induced in taxable income for calculation of PIT because they are considered to be “other benefits” received by such foreign experts.

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nexto  How to declare PIT in Vietnam by foreigners (18/3/2022) 

nexto  Regarding application for lump-sum social insurance benefits for foreign employees (3/3/2022) 

9. Some issues relating to declaration for deduction of EIT already paid outside Vietnam under an Agreement

Official letter No. 31912/CTHN-TTHT dated August 17th, 2021 of the Department of Taxation of Ha Noi city regarding enterprise income tax (EIT) policy

Posted: 27/8/2021 7:23:22 AM | Latest updated: 1/9/2021 1:21:23 PM (GMT+7) | LuatVietnam: 5282 | Vietlaw: 524

In case a company earns income in a country that signed an Agreement on double taxation avoidance with Vietnam and the EIT has been paid in such country, the EIT already paid outside Vietnam shall be deducted from the tax payable in Vietnam if it meets the conditions at Article 48 of Circular No. 205/2013/TT-BTC.

In addition, it should note that the duration for considering the deduction of tax already paid overseas from the tax payable in Vietnam must not exceed 3 years before requesting for application of the Agreement on double taxation avoidance between Vietnam and other country unless otherwise provided in the Agreement on limitation of beneficial right (Article 6 of Circular No. 205/2013/TT-BTC ).

Regarding procedures for deduction of EIT already paid outside Vietnam from the tax payable in Vietnam, they shall be carried out according to Clause 4 Article 44 of Circular No. 156/2013/TT-BTCstatus1 .

With regard to EIT paid outside Vietnam that is deductible in the tax period, the company shall declare in Annex 03-4/TNDN issued together with Circular No. 156/2013/TT-BTCstatus1 and present it at the Entry C15 on the EIT return, using form No. 03/TNDN issued together with Circular No. 156/2013/TT-BTCstatus1 .

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10. Guidelines on COVID-19 prevention and control at state agencies

Dispatch No. 6666/BYT-MT dated August 16th, 2021 of the Ministry of Health regarding guidelines on COVID-19 epidemic management at workplaces

Posted: 16/8/2021 3:57:52 PM | Latest updated: 10/12/2021 3:06:01 PM (GMT+7) | LuatVietnam: 5271 | Vietlaw: 524

This Dispatch provides guidelines on COVID-19 prevention and control at Ministries, agencies affiliated to the Government.

The Annexes enclosed with this Dispatch include:

- Annex 1: Plan for epidemic management and measures for covid-19 cases

- Annex 2: Guidelines on sanitation and waste management

- Annex 3: Model of commitment for compliance with covid-19 epidemic management regulations with employers

- Annex 4: Works to be done for covid-19 epidemic management.

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

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11. Issues relating to expenses of Covid-19 testing, quarantine

Official letter No. 31557/CTHN-TTHT dated August 13th, 2021 of the Department of Taxation of Ha Noi city regarding determination of expenses involved in Covid-19 prevention and control

Posted: 25/8/2021 9:25:10 AM | Latest updated: 26/8/2021 2:41:50 PM (GMT+7) | LuatVietnam: 5277 | Vietlaw: 524

According to this Official letter, in case a company agrees to pay house rents on behalf of its employees in labor contracts, it may account expenses involved in Covid-19 quarantine paid for its employees. However, these expenses must have adequate invoices, payment documents.

With regard to expenses of Covid-19 testing, vaccination paid for employees, they are considered to be welfare expenditures directly paid to the employees; if these expenses meet the regulations at point 2.30 Clause 2 Article 6 of Circular No. 78/2014/TT-BTCstatus2 (amended, supplemented at Article 4 Circular No. 96/2015/TT-BTC), they shall be also included in deductible expenses upon determination EIT-liable income.

Notably, if expenses in relation to Covid-19 prevention and control have documents specifying names of recipients, it is required to withhold personal income tax according to dd.3.2 clause 2 Article 2 of Circular No. 111/2013/TT-BTCstatus2 .

nexto  Regarding payment for unspent annual leaves (28/3/2022) 

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nexto  Regarding accounting of loan interest cost of enterprises having related-party transactions (7/9/2021) 

nexto  Regarding expenditure on business trip allowances (3/6/2021) 

12. The Ministry of Industry and Trade requests for reduction in charges for warehousing, yard-storage at ports

Official letter No. 4812/BCT-XNK dated August 10th, 2021 of the Ministry of Industry and Trade regarding reduction in charges for container-storage, warehousing, yard-storage

Posted: 12/8/2021 11:06:42 AM | Latest updated: 26/8/2021 2:55:25 PM (GMT+7) | LuatVietnam: 5268 | Vietlaw: 524

To share enterprises’ difficulties due to the Covid-19 pandemic, the Ministry of Industry and Trade requests Vietnam Logistics Business Association, Vietnam Seaports Association, units managing and operating seaports, shipping companies and logistics centers nationwide to consider reducing charges for container-storage, warehousing, yard-storage to support enterprises that are required to reduce production scale because of effects of Covid-19.

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nexto  It is not require to apply for the license to temporarily import exported products for warranty (6/5/2022) 

nexto  Customs authorities will strictly control origins of imported sorbitol products (8/5/2022) 

13. E-licenses shall be accepted upon carrying out procedures for granting customs clearance for medical devices

Official letter No. 1550/GSQL-GQ1 dated August 6th, 2021 of the General Department of Vietnam Customs regarding validity of licenses on the online public service portal regarding management of medical devices

Posted: 11/8/2021 7:27:53 AM | Latest updated: 26/8/2021 2:56:13 PM (GMT+7) | LuatVietnam: 5268 | Vietlaw: 524

The General Department of Vietnam Customs announces and requests Customs Departments of provinces/cities to accept electronic licenses, specialized inspection documents granted via the National Single-window portal or the website for managing medical devices upon carrying out customs procedures for enterprises without requiring the provision of physical documents

According to clause 2 Article 14 of Decree No. 45/2020/ND-CP, administrative procedure results written on physical documents and in electronic formats shall have the same legal value.

nexto  From January 1st, 2022: It is required to disclose prices of medical devices on the Ministry of Health’s website (6/4/2022) 

nexto  Regarding VAT rate applicable to medical equipment (18/3/2022) 

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nexto  Guidelines on medical affairs in schools (9/2/2022) 

14. Responses in relation to some problems when dealing with criminal and civil cases

Dispatch No. 02/TANDTC-PC dated August 2nd, 2021 of the Supreme People's Court regarding responses to problems in adjudication

Posted: 12/8/2021 8:57:09 AM | Latest updated: 6/9/2021 8:25:32 AM (GMT+7) | LuatVietnam: 5283 | Vietlaw: 524

This Dispatch mentions responses of the Supreme People's Court in relation to some problems when dealing with criminal and civil cases, including:

1. Regarding criminal cases and criminal procedures

- Can the criminal of a gangster-like nature in a criminal case involving an accomplice be given a suspended sentence when they are tried?

- Whether the extenuating circumstance may be applied or not in a case where a defendant committed a crime when he was under 70 years old but at the time of trial the defendant is over 70 years old?

...

2. Regarding civil cases and civil procedures

- Is a mortgage transaction at a bank null and void if the transaction of house and land transfer is null and void due to the forgery of the signature?

- The transaction of house and land transfer is null and void but the transferee has been granted a certificate of house ownership and land use rights and has put up the house and land as collateral for a bank, is the mortgage transaction null and void?

- How long is prescriptive period for initiating a lawsuit to request the Court to settle the credit contract dispute?

...

Accordingly, in case a contract of land sale and purchase is null and void due to the forgery of the signature of the co-owner, the mortgage transaction between the buyer and the bank is concurrently null and void.

In principle the prescriptive period for initiating a lawsuit to request the Court to settle the credit contract dispute is 3 years. However, according to clause 2 Article 155 of 2015 Civil Code, a bank can initiate a lawsuit to claim the principal debt without dependence on the aforesaid 3 – year prescriptive period.

nexto  Land – related authorization must conclude the contract of authorization instead of the letter of attorney (12/3/2021) 

nexto  Amendments to regulations on registration of financial lease contracts and secured transactions (28/12/2020) 

nexto  New regulations on spam emails and spam calls (19/8/2020) 

nexto  Law on mediation or dialogue at the Court (9/7/2020) 

15. Criteria for classification of seaports of Vietnam

Decree No. 76/2021/ND-CP dated July 28th, 2021 of the Government on criteria for classification of seaports of Vietnam

Posted: 29/7/2021 7:07:21 AM | Latest updated: 26/8/2021 2:59:28 PM (GMT+7) | LuatVietnam: 5258 | Vietlaw: 524

This Decree prescribes criteria and procedures for assessment and classification of seaports of Vietnam.

Accordingly, seaports of Vietnam shall be assessed and classified into 04 types: Class-I seaports, Class-II seaports, Class-III seaports and Special seaports.

Criteria for assessment and how to calculate score are provided at the attached Appendix.

Every 5 years, Vietnam Maritime Administration shall organize the assessment and classification of seaports of Vietnam.

This Decree shall enter into force as of September 10th, 2021 and replaces Decision No. 70/2013/QD-TTg dated November 19th, 2013.

To abolish clause 1 Article 20 of Decree No. 58/2017/ND-CPstatus2 dated May 10th, 2017.

* Eff. date: Friday, September 10, 2021

nexto  List of 10 ICDs in Vietnam (19/5/2022) 

nexto  Cases of import/export through Ho Chi Minh city seaports subject to infrastructure fees from April 1st, 2022 (18/4/2022) 

nexto  [Merged] - Schedule of maritime fees and charges (17/3/2022) 

nexto  Regarding withholding tax on brokerage commission (3/1/2022) 

16. It is exempt from Certificate of SARS-COV-2 test upon traveling among provinces applying Directive No. 16/CT-TTg

Dispatch No. 5886/BYT-MT dated July 22nd, 2021 of the Ministry of Health regarding transportation of goods

Posted: 23/7/2021 8:11:42 AM | Latest updated: 4/11/2021 9:25:32 AM (GMT+7) | LuatVietnam: 5255 | Vietlaw: 524

This Dispatch is to ask the People’s Committees of provinces and centrally-affiliated cities to maximally facilitate the transportation of goods without imposing procedures, requirements other than those provided at Official Dispatch No. 5753/BYT-MT dated July 19th, 2021 and this Official Dispatch.

Accordingly, do not require transport drivers and on-board personnel to present Certificates of SARS-CoV-2 test results when they travel among provinces or centrally-affiliated cities that are applying Directive No. 16/CT-TTg; do not enforce epidemic prevention and control inspection measures at checkpoints along all of traffic routes on means of goods transportation obtaining fixed-term identification certificates.

The inspection of the Certificate of SARS-COV-2 test result of drivers, on-board personnel shall be performed when they move in or out ports, terminals, railway stations, warehouses, yards, industrial parks, factories, quarries, etc. or travel from local jurisdictions applying the Directive No. 16/CT-TTg to those applying less strict epidemic prevention and control regulations.

nexto  Procedures for issuance of cross-border road transport permits (8/4/2022) 

nexto  Increase in the maximum tunnel tolls from January 15th, 2022 (17/1/2022) 

nexto  Uniform guidelines on epidemic control with regard to transportation vehicles (18/10/2021) status1

nexto  New road use fee schedule (1/4/2022) 

17. It is exempt from the certificates of SARS-CoV-2 test results upon transporting goods within a province/city

Dispatch No. 5753/BYT-MT dated July 19th, 2021 of the Ministry of Health regarding providing tests and advantages for transporters of goods

Posted: 19/7/2021 2:16:28 PM | Latest updated: 4/11/2021 9:25:32 AM (GMT+7) | LuatVietnam: 5252 | Vietlaw: 524

Relating to certificates of SARS-CoV-2 test results of operators of goods transport (e.g. drivers, onboard personnel, porters or handlers), the Ministry of Health has just provided new guidelines.

Accordingly, it is exempt from examination of certificates of SARS-CoV-2 test results of operators of goods transport that only travels within a province or centrally-affiliated city applying the Prime Minister’s Directive No. 16/CT-TTg.

However, if operators of goods transport travel from local jurisdictions applying the Directive No. 16 or blockade zones to other adjacent ones applying less strict disease prevention and control measures, they must have certificates of negative results for the SARS-CoV-2 test performed within 72 hours (from the sampling time).

People's Committees of provinces/centrally-affiliated cities shall be in charge of preparing rest stops convenient for providing free tests for operators of means of transport of essential goods and production goods who are issued with identification cards indicating green-channel priority.

nexto  Procedures for issuance of cross-border road transport permits (8/4/2022) 

nexto  Increase in the maximum tunnel tolls from January 15th, 2022 (17/1/2022) 

nexto  Uniform guidelines on epidemic control with regard to transportation vehicles (18/10/2021) status1

nexto  New road use fee schedule (1/4/2022) 

18. Electronic licenses shall be accepted for import of medical devices

Official letter No. 5645/BYT-TB-CT dated July 15th, 2021 of the Ministry of Health regarding validity of licenses on the online public service portal for management of medical devices of the Ministry of Health (https://dmec.moh.gov.vn)

Posted: 26/8/2021 10:24:34 AM | Latest updated: 30/8/2021 2:07:49 PM (GMT+7) | LuatVietnam: 5279 | Vietlaw: 524

This document is to request border-gate customs offices to accept electronic licenses and not requiring the physical licenses when enterprises follow procedures for import of medical devices.

According to the Ministry of Health’s opinions, import permits, certificates of free sale of medical devices are all granted online (at the website: http://dmec.moh.gov.vn). They are no longer granted under the physical documents and the physical documents and electronic formats shall have the same legal value.

nexto  From January 1st, 2022: It is required to disclose prices of medical devices on the Ministry of Health’s website (6/4/2022) 

nexto  Regarding VAT rate applicable to medical equipment (18/3/2022) 

nexto  List of medical supplies used for epidemic prevention and control subject to suspension of the business of temporary import, re-export from March 15th, 2022 (10/2/2022) 

nexto  Guidelines on medical affairs in schools (9/2/2022) 

19. Criteria for classification of state-owned enterprises in 2021 – 2025 period

Decision No. 22/2021/QD-TTg dated July 2nd, 2021 of the Prime Minister on criteria for classification of state-owned enterprises and state-invested enterprises undergoing ownership conversion, restructuring and divestment in 2021 – 2025

Posted: 5/7/2021 2:06:41 PM | Latest updated: 12/7/2022 4:11:05 PM (GMT+7) | LuatVietnam: 5242 | Vietlaw: 524

This Decision takes effect from August 19th, 2021 and replaces Decision No. 58/2016/QD-TTgstatus1 dated December 28th, 2016.

* Eff. date: Thursday, August 19, 2021

nexto  Forms of reports on settlement of public investment projects from January 1st, 2022 (23/3/2022) 

nexto  Regulation on fund managment of provincial development investment funds (29/10/2021) 

nexto  Amendments to criteria for classification of enterprises and forms of reports on financial supervision of state enterprises (4/10/2021) 

nexto  Special working groups shall be established to expedite disbursement of public investment capital (7/9/2021) 

20. Goods originated in New Caledonia is not eligible for EVFTA tariff

Official letter No. 3336/TCHQ-TXNK dated July 2nd, 2021 of the General Department of Vietnam Customs regarding application of special preferential tariff rate under EU-Vietnam Free Trade Agreement (EVFTA) to goods originated in New Caledonia

Posted: 7/7/2021 10:39:16 AM | Latest updated: 26/8/2021 2:53:21 PM (GMT+7) | LuatVietnam: 5243 | Vietlaw: 524

The General Department of Vietnam Customs notes that New Caledonia does not belong to the List of members of the European Union eligible for EVFTA preferences regulated at Appendix III of Decree No. 111/2020/ND-CP .

Accordingly, goods originated in New Caledonia shall not be eligible for special preferential tariff under the EVFTA.

nexto  Regarding proof of origin under the EVFTA (20/11/2021) 

nexto  Issue relating to validly of proof of origin (24/9/2021) 

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) 

21. New list of minerals exported as building materials and export conditions

Circular No. 04/2021/TT-BXD dated June 30th, 2021 of the Ministry of Construction on guidelines for export of minerals as building materials

Posted: 2/7/2021 7:15:15 AM | Latest updated: 26/8/2021 2:51:22 PM (GMT+7) | LuatVietnam: 5246 | Vietlaw: 524

This Circular provides for new List of minerals as building materials to be exported, technical specifications and standards thereof as well as conditions for export of minerals as building materials (except minerals temporarily imported for re-export, border-gate transferred or in transit).

According to Article 3 of this Circular, minerals to be exported must have documents proving their legal origin such as the license for mining, license for salvage mining, decision on allowing the mining issued by the authorities.

The List of minerals as building materials to be exported, technical specifications and standards thereof is provided in Annex 1 enclosed with this Circular.

This Circular takes effect from August 28th, 2021.

To replace Circular No. 05/2018/TT-BXDstatus1 dated June 29th, 2018 and Circular No. 05/2019/TT-BXDstatus1 dated October 10th, 2019.

* Eff. date: Saturday, August 28, 2021

nexto  Roadmap for increasing export duty on stones (6/1/2022) 

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) 

22. List of substances banned from use in functional foods

Circular No. 10/2021/TT-BYT dated June 30th, 2021 of the Ministry of Health on List of substances banned from use in production of, trade in health protecting foods

Posted: 14/7/2021 9:43:36 AM | Latest updated: 7/5/2022 10:06:20 AM (GMT+7) | LuatVietnam: 5254 | Vietlaw: 524

Substances banned from use in health protecting foods (functional foods) include:

1. Substances on the List of drugs and medicinal ingredients banned from import, production promulgated at Annex V of Decree No. 54/2017/ND-CPstatus2 ;

2. Narcotic substances banned/restricted from use in healthcare and life promulgated at Annexes I, II, III, IVA at Decree No. 73/2018/ND-CPstatus2 ;

3. Narcotic active ingredients specified at Annex I promulgated at Circular No. 20/2017/TT-BYTstatus2 ;

4. Toxic drugs and toxic medicinal ingredients at the List promulgated together with Circular No. 06/2017/TT-BYT;

5. Toxic pharmaceutical materials derived from plants, animals, mineral materials specified at Annexes I, II, III, promulgated together with Circular No. 42/2017/TT-BYT, except pharmaceutical materials with (*) that have been processed in accordance with the processing methods prescribed at Circular No. 30/2017/TT-BYT;

6. List of substances included in the Annex attached to this Circular.

This Circular takes effect from September 1st, 2021.

* Eff. date: Wednesday, September 1, 2021

nexto  Addition of violations against regulations on food safety subject to penalty from January 1st, 2022 (25/1/2022) 

nexto  New nomenclature of imported foods (12/1/2022) 

nexto  Enterprises subject to establishment of food origin tracing system (10/1/2022) 

nexto  New schedule of food safety fees applied from September 19th, 2021 (11/8/2021) 

23. Process of HIV tests for pregnant women

Circular No. 09/2021/TT-BYT dated June 30th, 2021 of the Ministry of Health on procedures, time, number of HIV tests for pregnant women; care and treatment for women infected with HIV during pregnancy, giving birth, breastfeeding, and measures for reducing HIV transmission from mother to child

Posted: 1/7/2021 10:39:20 AM | Latest updated: 26/8/2021 2:49:41 PM (GMT+7) | Vietlaw: 524

This Circular takes effect from August 15th, 2021.

* Eff. date: Sunday, August 15, 2021

nexto  From January 1st, 2022: It is required to disclose prices of medical devices on the Ministry of Health’s website (6/4/2022) 

nexto  Regarding VAT rate applicable to medical equipment (18/3/2022) 

nexto  List of medical supplies used for epidemic prevention and control subject to suspension of the business of temporary import, re-export from March 15th, 2022 (10/2/2022) 

nexto  Guidelines on medical affairs in schools (9/2/2022) 

24. Elaboration of the Law on Prevention and Control of HIV/AIDS amended in 2020

Decree No. 63/2021/ND-CP dated June 30th, 2021 of the Government on elaborating Law on Amendments to the Law on Prevention and Control of HIV/AIDS

Posted: 5/7/2021 8:01:14 AM | Latest updated: 26/8/2021 2:51:32 PM (GMT+7) | Vietlaw: 524

This Decree elaborates the Law on Prevention and Control of HIV/AIDS amended in 2020 regarding counseling, testing, caring and treatment of HIV-positive persons, and prevention of HIV infection in correctional institutions, reform schools, rehabilitation centers, social protection facilities, prisons and detention centers.

This Decree takes effect from July 1st, 2021.

* Eff. date: Thursday, July 1, 2021

nexto  From January 1st, 2022: It is required to disclose prices of medical devices on the Ministry of Health’s website (6/4/2022) 

nexto  Regarding VAT rate applicable to medical equipment (18/3/2022) 

nexto  List of medical supplies used for epidemic prevention and control subject to suspension of the business of temporary import, re-export from March 15th, 2022 (10/2/2022) 

nexto  Guidelines on medical affairs in schools (9/2/2022) 

25. New regulations on obligations in securities trading of foreign investors

Circular No. 51/2021/TT-BTC dated June 30th, 2021 of the Ministry of Finance on providing guidance on obligations of organizations and individuals arising from foreign investment in Vietnam's securities market

Posted: 2/7/2021 7:32:50 AM | Latest updated: 26/8/2021 2:50:37 PM (GMT+7) | LuatVietnam: 5239 | Vietlaw: 524

This Circular provides guidelines on implementation of Clause 6 Article 138 of Decree No. 155/2020/ND-CP regarding obligations of foreign investors, organizations providing services to foreign investors, and other organizations and individuals involved in foreign investment in Vietnam’s securities market

According to Clause 3 Article 3 of this Circular, all activities such as transmitting money to perform transactions or investments and make payments relating to securities investment activities of foreign investors and activities of issuers of depositary receipts in foreign countries, receiving and using dividends or distributed profits, or buying foreign currency for the purpose of remitting them to foreign countries (if any) and other relevant transactions must be carried out through indirect investment capital accounts

After obtaining securities trading codes, foreign investors shall open depository accounts according to the rule that, for each securities trading code granted, only 01 depository account is opened at a custodian bank. In case depository accounts are opened at securities companies, only 01 depository account is opened at each securities company.

Foreign investors and groups of affiliated foreign investors shall submit reports on their ownership and disclose information about their securities transactions according to Clause 3 Article 5 of this Circular, including the case of changes in number of foreign investors in a group.

This Circular takes effect from August 16th, 2021 and replaces Circular No. 123/2015/TT-BTCstatus1 dated August 18th, 2015.

* Eff. date: Monday, August 16, 2021

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

nexto  From March 25th, 2022: Provisions for investments in Government bonds shall not be made (15/4/2022) 

nexto  Guidelines for preparation of pro forma financial statements (for securities companies) (6/4/2022) 

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) 

26. Regarding determination of related-party transaction

Official letter No. 23820/CTHN-TTHT dated June 29th, 2021 of the Department of Taxation of Ha Noi city regarding determination of related-party transaction

Posted: 14/7/2021 7:33:26 AM | Latest updated: 26/8/2021 2:49:36 PM (GMT+7) | LuatVietnam: 5248 | Vietlaw: 524

According to point d clause 2 Article 5 of Decree No. 132/2020/ND-CP, in case a company is provided loans by another enterprise under any form (including loans provided by a third party guaranteed by finance sources of related parties) in which the loans equal at least 25% of equity of the company and make up for more than 50% of total medium and long term debts of the company, the Company and other parties are determined related parties.

Accordingly, transactions arisen (purchase, sale, bartering, renting, leasing out, borrowing, lending, etc.) between the company and other parties are determined related-party transactions.

nexto  Supports given to enterprises recognized as sustainable business enterprises (30/6/2022) 

nexto  New regulations on restructuring of state-owned enterprises before equitization (1/4/2022) 

nexto  Criteria for recognition of consultants in agriculture and rural development sector (10/5/2022) 

nexto  Regarding time when a person officially becomes a legal representative of an enterprise (23/9/2021) 

27. Regarding duty refund for re-exported goods

Official letter No. 3191/TCHQ-TXNK dated June 24th, 2021 of the General Department of Vietnam Customs regarding refund of duties on imports which have to be re-exported

Posted: 25/6/2021 3:47:07 PM | Latest updated: 26/8/2021 2:52:24 PM (GMT+7) | LuatVietnam: 5236 | Vietlaw: 524

According to point c Clause 1 and Clause 2 Article 19 the Law on import and export duties No. 107/2016/QH13, condition for refund of import duty on re-exported goods is that the goods “have not been used or undergone working or processing”.

According to this Official letter, with regard to a shipment temporarily imported for re-export is declared to be transferred into domestic consumption then it is re-exported to a foreign country, the General Department of Vietnam Customs assumes that there is not enough grounds to determine that the re-exported goods are those temporarily imported previously and the goods fail to meet the conditions on goods have not been used or undergone working or processing in Vietnam. As the result, this case shall not be eligible for duty refund.

nexto  Warning of fraudulent signs in VAT refund (in relation to exports/imports) (29/9/2021) 

nexto  Inspection of applications for VAT refund shall be strengthen (11/10/2021) 

nexto  Regarding duty refund for re-exported goods (29/6/2021) 

nexto  Import duty on raw materials shall not be refunded upon export on the spot (27/11/2020) 


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