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1. ENTERPRISE
The Government promulgates Decree 47/2021/ND-CP guiding the Law on Enterprises.
Salary and social insurance policies for employees in QP-AN enterprises.
Accordingly, employees working in defense and security enterprises are entitled to the following single regimes and policies:
- Salaries of employees who are professional officers, military personnel, non-commissioned officers are calculated in accordance with regulations on regimes and policies of the law and based on production and business results.
- When performing the QP-AN task, the injured or dead employee that meets the conditions and criteria shall be considered and certified as a person with meritorious services according to the provisions of law on people with meritorious services;
- The employee who suffers from a labor accident shall be considered for the labor accident regime according to the provisions of the labor law.
- The State shall ensure funding for salaries and social insurance contributions for professional officers and soldiers during the period of preparation for retirement;
Decree 47/2021/ND-CP takes effect from April 1, 2021.
2. TAX - FEES - FEES
The Ministry of Finance issued Circular 24/2021/TT-BTC regulating the rate, collection, payment, management and use of fees in animal husbandry.
Toll rates and fees in animal husbandry are from May 17, 2021.
Accordingly, the fee rates in animal husbandry are specified in the Tariffs in livestock husbandry issued together with Circular 24, and apply as follows:
- Apply the rate equal to 50% of the fee rate in the Tariff from May 17, 2021 to December 31, 2021.
- Applying the fee rate in the Tariff from January 1, 2022 onwards.
- Free of charge for subjects who are:
+ Individuals of poor households, the elderly, people with disabilities, people with meritorious services to the revolution;
+ Organizations and individuals in communes with extremely difficult socio-economic conditions when they request competent state agencies to implement the fee collection contents specified in the Tariff.
Circular 24/2021/TT-BTC takes effect from May 17, 2021.
3. SECURITIES, ADMINISTRATIVE APPARATUS
The Ministry of Finance issued Decision 12/QD-BTC announcing new/canceled administrative procedures in the securities sector.
Accordingly, the Ministry of Finance announced 184 canceled procedures, and announced 104 new administrative procedures; for example:
- Registration of initial public offering of shares of joint-stock companies;
- Registration of additional public offering of shares of a public company;
- Registration of private offering of shares of public companies or securities trading organizations;
- Registration of private offering of shares to swap debts of public companies, securities trading organizations.
Decision 12/QD-BTC takes effect from January 7, 2021.
4. INVESTMENT
The Ministry of Planning and Investment issues Circular 03/2021/TT-BKHDT on the form of documents and reports related to investment activities in Vietnam, investment from Vietnam to abroad and investment promotion.
70 new forms related to investment activities in Vietnam, investment promotion.
Accordingly, the new forms are issued under the provisions of the Investment Law 2020 and Decree 31/2021 / ND-CP, for example:
- Form A.I.1: Proposal for the implementation of an investment project under Point a, Clause 1, Article 33 of the Investment Law, and Clause 1, Article 36 of Decree 31;
- Form A.I.2: Investment project proposal under Point b, Clause 2, Article 33 of the Law on Investment;
- Form C.I.1: Written proposal for annual national investment promotion program under Point b, Clause 2, Article 92 of Decree 31;
- Form C.I.2: Summary of proposal for implementation of the annual national investment promotion program under Point b, Clause 2, Article 92 of Decree 31;
Circular 03/2021/TT-BKHDT takes effect from April 9, 2021, replaces Circular 16/2015/TT-BKHDT and Circular 03/2018/TT-BKHDT.
5. CRIMINAL, CULTURAL - SOCIAL LIABILITY
On March 30, 2021, the 2021 Law on Drug Prevention and Control was passed by the 14th National Assembly at its 11th session.
Accordingly, drug addicts from full 12 years old to under 18 years old shall be sent to compulsory detoxification establishments when falling into one of the following cases:
- Failure to register, fail to conduct or voluntarily terminate voluntary drug addiction;
- During the time of voluntary drug detox, they are found to use illegal drugs;
- Drug addicts of opioid substances who do not register, fail to perform or voluntarily terminate treatment for addiction to opioid substances with substitution drugs or have their addiction treatment terminated with substitution drugs due to violation of regulations on addiction treatment.
The time limit for compulsory drug addiction treatment for drug addicts from full 12 years old to under 18 years old is from full 06 months to 12 months.
The Law on drug prevention and fight 2021 takes effect on January 1, 2022 and replaces the 2000 Law on drug prevention and the 2008 Law on drug prevention and control.
6. TAXES - FEES - CHARGES, REAL ESTATE, STATE FINANCE
On April 19, 2021, the Government issued Decree 52/2021 / ND-CP extending the time limit for paying VAT, CIT, PIT and land rent in 2021. Accordingly, the subjects are extended. as:
- Enterprises, organizations, business households and individuals engaged in production in the following economic sectors:
+ Publishing activities; cinema, television program production, music recording and publishing;
+ Extraction of crude oil and natural gas (with no extension for corporate income tax on crude oil, condensate, natural gas collected under agreements or contracts);
+ Manufacture of beverages; printing, copying records of all kinds; motorbike and motorcycle manufacture;
+ Drainage and wastewater treatment ...
- Enterprises, organizations, business households and individuals doing business in the following economic sectors:
+ Radio and television activities; computer programming, consulting services and other activities related to computers; information service activities;
+ Support services for mining ...
Decree 52/2021/ND-CP takes effect from April 19, 2021.
7. CRIMINAL LIABILITY
VKSNDTC issued Official Letter 1557/VKSTC-V1 in 2021 providing professional guidance on the application of Articles 347, 348, 349 of the 2015 Penal Code.
Accordingly, in order to apply the uniform law, the VKSNDTC provides some specific guidance on:
- Distinguishing the act of "organizing, brokering other people to illegally leave" (Article 348 of the Penal Code) from "organizing or brokering others to flee abroad" (Article 349 of the Penal Code);
- The application of the fact that "was administratively sanctioned" in "Crime of violating regulations on entry and exit; crime of illegally staying in Vietnam ”(Article 347 of the Penal Code);
- The handling of an act of organizing or brokering another person to stay in Vietnam illegally (Article 348 of the Penal Code) for a person who has entered lawfully or entered illegally;
- The handling of the act of organizing or brokering another person to illegally exit (Article 348 of the Penal Code) or organizing or brokering another person to flee abroad (Article 349 of the Penal Code) shall be detected, arrest ...
Dispatch 1557/VKSTC-V1 was issued on 20/4/2021.
8. TAX - FEES - FEES
The Ministry of Finance promulgates Circular 25/2021/TT-BTC regulating the rates, collection, payment, management and use of fees and charges in the fields of exit, entry, scene, and residence in Vietnam. Male.
Regulations on passport issuance fees from May 22, 2021.
Accordingly, the fee for issuing passports (including passports with electronic chips and passports without electronic chips) is as follows:
- New issue: 200,000 VND/time
- Reissued due to damage or loss: 400,000 VND/time
- Personnel factor certification: 100,000 VND/time.
Eliminate passport renewal fee (Current Circular 219/2016/TT-BTC regulates passport renewal fee of 100,000 VND/time)
Circular 25/2021/TT-BTC takes effect from May 22, 2021, replaces Circular 219/2016/TT-BTC dated November 10, 2016 and Circular 41/2020/TT-BTC May 18, 2020.
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