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1. TAXES - FEES - FEES, INFORMATION TECHNOLOGY
On March 18, 2021, the Ministry of Finance issued Circular 19/2021/TT-BTC guiding electronic transactions in the tax field.
03 ways to register electronic transactions with tax authorities:
Accordingly, taxpayers register electronic transactions with tax authorities through the following ways:
- Option 1: Register for an electronic tax transaction account with the tax authority through the web portal of General Department of Taxation.
- Option 2: Register for transactions with tax authorities electronically through the web portal of competent state agencies connected to the web portal of General Department of Taxation, including:
+ National public service portal and web portal of the Ministry of Finance;
+ Web portal of other competent state agency.
- Option 3: Register for transactions with tax authorities electronically through the T-VAN service provider.
Circular 19/2021/TT-BTC takes effect from May 3, 2021.
2. INVESTMENT
On March 26, 2021, the Government issued Decree 31/2021/ND-CP guiding the 2020 Investment Law.
List of industries and trades subject to special investment incentives:
Accordingly, the list of industries and trades subject to special investment incentives includes:
- High technology, information technology, supporting industries (08 industries and trades);
- Agriculture (08 industries and trades);
- Environmental protection, construction of infrastructure (06 industries, trades);
- Culture, society, sports, health (10 professions).
See details of the list of occupations in Appendix II issued together with Decree 31/2020/ND-CP (effective from March 26, 2021).
3. REAL ESTATE
On April 1, 2021, the Government issued Decree 49/2021/ND-CP amending and supplementing a number of articles of Decree 100/2015 / ND-CP on development and management of social housing.
Accordingly, the loan amount and interest rates for buying, renting and buying social houses are as follows:
- Loan amount: maximum 80% of the value of the purchase, lease purchase contract;
- Loan interest rate:
+ The lending interest rate at the Social Policy Bank is decided by the Prime Minister for each period;
+ Loan interest rates at designated credit institutions are determined by the State Bank of Vietnam and must not exceed 50% of the average lending interest rate of commercial banks in the same period.
Decree 49/2021/ND-CP takes effect from the date of its signing.
4. INSURANCE, INFORMATION TECHNOLOGY
This is the content specified in Decree 43/2021/ND-CP regulating the national database on Insurance.
Citizens can check Insurance information on the national database.
Accordingly, individuals are allowed to exploit their information on the National Insurance Database including the following single information:
- Personal basic data includes: Full name, middle name and birth name; date of birth; gender, personal identification number or ID number ...;
- Group of information about social insurance: Social insurance code; types of subjects of social insurance; mode of payment; the process of paying, enjoying social insurance, occupational accident insurance ...;
- Group of information about health insurance: Benefit code; a period of full 05 consecutive years; the process of closing, enjoying, etc. ;
- Information group on unemployment insurance: Payment and entitlement process; Unemployment insurance premium is reserved as a basis for calculating the period of enjoying unemployment benefits; ...
See more details in Decree 43/2021/ND-CP, effective from June 1, 2021.
5. CURRENCY - BANKING, SPORTS - HEALTH
The State Bank of Vietnam issued Circular 03/2021/TT-NHNN amending Circular 01/2020/TT-NHNN providing for the rescheduling of debt repayment terms, exemption and reduction of interest and fees, keeping the debt group intact to support customers. goods subject to the Covid-19 translation.
The Bank provides interest exemption or reduction to customers affected by Covid-19.
Accordingly, interest exemption or reduction for customers affected by Covid-19 is stipulated as follows:
- Credit institutions and branches of foreign banks shall exempt or reduce interest and fees according to internal regulations for the outstanding balance of debts arising before June 10, 2020 from credit granting activities (except for purchase and investment activities. corporate bonds) where:
+ The obligation to repay the principal and/or interest is due from January 23, 2020 to December 31, 2021;
+ Customers are not able to repay their principal and/or interest on time according to contracts or agreements due to a decline in revenue or income due to the impact of Covid-19 translation.
- The exemption or reduction of interests and fees for customers according to the provisions of Circular 03 will be implemented until December 31, 2021.
(Previously, Circular 01/2020 provided that the exemption or reduction was applied to guests who were obliged to pay debts for the period from January 23, 2020 to the day following 03 months from the date the Prime Minister announced the termination of Covid-19 epidemic).
Circular 03/2021/TT-NHNN takes effect from May 17, 2021.
6. EDUCATION
On April 5, 2021, the Ministry of Education and Training issued Official Letter 1318/BGDĐT-QLCL guiding the organization of the 2021 high school graduation exam.
The Bank provides interest exemption or reduction to customers affected by Covid-19.
Accordingly, some notes when recognizing high school graduation are as follows:
- The reservation of exam scores is specified in Article 38 of the Exam Regulations, applicable to candidates who have taken the exam to consider and recognize the high school graduation in the 2020 high school graduation exam.
- Candidates who are eligible to take the exam but do not have an average grade point for the whole year of 12th grade will use the scores of the exams to calculate the high school graduation recognition score.
- If the candidate has both a vocational certificate or an intermediate diploma, only one of the two can be used to earn encouragement points; ...
See more details in Appendix VI issued together with Official Letter 1318/BGDĐT-QLCL.
7. TRADE
On March 30, 2021, the Ministry of Finance issued Circular 23/2021/TT-BTC guiding the printing, issuance, management and use of electronic stamps of alcohol and electronic cigarette stamps.
Accordingly, from July 1, 2022, cigarettes and alcohol will have to be electronically stamped according to the following regulations:
- Imported and domestically produced tobacco products must be affixed with electronic stamps according to Decree 67/2013/ND-CP dated June 27, 2013.
Each cigarette pack is affixed with an electronic stamp and the stamp affixed to the position when the pack is opened will tear.
- Alcohol produced for domestic consumption and import must be affixed with electronic stamps according to Decree 105/2017/ND-CP.
Wine produced for domestic consumption and import must be bottled and affixed with an electronic stamp.
The electronic stamp templates are specified in Appendix I, II, IV, V of Circular 23/2021/TT-BTC (effective from May 15, 2021).
8. EDUCATION
The Ministry of Education and Training has just issued Circular 11/2021/TT-BGDĐT and Circular 12/2021/TT-BGDĐT on training program on pedagogical skills for people with appropriate bachelor's degrees and aspirations to become teachers.
Subjects participating in pedagogical training for bachelors want to become teachers of level I, II, III.
Accordingly, fostering pedagogical skills for the following subjects:
- Those who have a bachelor's degree in Music, Fine Arts, Computer Science, Technology, Physical Education, and Foreign Languages who wish to become primary school teachers may participate in fostering primary pedagogy.
- Those who have a bachelor's degree specialized in one of the subjects of the junior high and high school and aspire to become a middle and high school teacher can participate in fostering pedagogical skills at middle and high schools.
Circular 11/2021/TT-BGDĐT and Circular 12/2021/TT-BGDĐT took effect from 22/5/2021.
