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Legal answers
Wine management principles

On February 5, 2020, the Government issued Decree No. 17/2020 / ND-CP on amending and supplementing a number of articles of decrees related to business investment conditions in the field under state management of Ministry of Industry and Trade. This Decree takes effect from March 22, 2020.
Regarding wine commerce, the Government’s Decree No. 17/2020 / ND-CP amended and supplemented a number of articles and clauses of the Government’s Decree No. 105/2017 / ND-CP of September 14, 2017, on wine commerce.
Accordingly, the management of alcohol must adhere to the following principles:
1. Liquor business is on the list of sectors and trades subject to conditional business investment. Organizations and individuals engaged in liquor trading activities must comply with the provisions of the Law on Prevention and Control of Alcohol and Beer Harm and the provisions of this Decree.
2. Traders of industrial liquor, manual liquor production for the purpose of trading, distributing wine, wholesaling liquor and retailing alcoholic beverages of 5.5 degrees or higher must have a permit; liquor traders with an alcohol content of 5.5 degrees or higher for on-spot consumption, liquor traders with an alcohol content of less than 5.5 degrees must register with the Economic Department or the District Economic and Infrastructure Division; households and individuals manually producing liquor with an alcoholic content of 5.5 degrees or more and selling it to establishments having liquor production licenses for re-processing must register with the commune-level People’s Committees of the localities where the production establishments are located. export.
3. In the process of distributing, wholesaling and / or retailing liquors, traders must abide by the law provisions on environmental protection, food safety, fire prevention and fighting. In the process of selling on-the-spot consumer liquor, traders must comply with the regulations on fire prevention and fighting and environmental protection in accordance with law.
The promulgation of Decree 17/2020 / ND-CP is necessary in the current context. Because, the strong socio-economic development takes place not only within the national and international scope but also leading to guidelines on the management of conditions in certain business areas that must change to satisfy the current situation.

Cases that are not considered for making a guarantee for vehicles that violate administrative regulations to hold and preserve violators

On March 5, 2020, the Government issued Decree 31/2020 / ND-CP amending and supplementing a number of articles of Decree No. 115/2013 / ND-CP dated October 3, 2013 on management , preserve material evidences and / or means of administrative violations, which are temporarily seized and confiscated according to administrative procedures.
According to Decree 31/2020 / ND-CP, vehicles of administrative violations in cases of temporary detention to ensure the implementation of decisions on sanctioning administrative violations, if violating organizations or individuals have one of Under the following conditions, a person with temporary custody may assign an organization or individual to breach or preserve the vehicle under the management of a competent person, in particular:
– The violating individual has a place of permanent residence or temporary residence registration or a certificate of working place of the agency or organization where the violating individual is working; The violating organization must have a clear and specific operating address. Violating organizations and individuals must have facilities to store and preserve vehicles.
– Violating organizations and individuals that have the financial capability to place guarantee money may be considered for delivery and preservation of vehicles.
However, the Decree clearly stipulates 04 cases of failing to deliver violated vehicles to violating organizations and individuals for keeping and preserving, including:
– The transport means of the violation case are evidence of a criminal case;
– Vehicles are used for illegal racing, on duty, causing public disorder or causing traffic accidents;
– Certificate of vehicle registration forged or repaired;
– Fake control plates, vehicles have been illegally changed chassis numbers or engine numbers or have their chassis numbers and engine numbers removed.
Decree 31/2020 / ND-CP takes effect from May 1, 2020, partially invalidating Decree 115/2013 / ND-CP providing for management and preservation of material evidences and means of violations. administrative custody, confiscation according to administrative procedures.

Authenticating signatures in personal resume

On March 3, 2020, the Minister of Justice issued Circular No. 01/2020 / TT-BTP detailing and guiding the implementation of a number of articles of Decree No. 23/2015 / ND-CP of January 16. 02/2015 of the Government on the issue of copies from the original book, authentication of copies from the originals, authentication of signatures and authentication of contracts and transactions.
Accordingly, the authentication of signatures in personal resume is prescribed as follows:
The authenticator does not write any comments on the personal resume, only the testimonial is in the form prescribed in Decree 23/2015.
If specialized laws provide different regulations on recording comments on a personal resume, then follow the specialized laws.
The applicant for authentication must be responsible for all contents of his / her personal resume.
For items not included in the personal resume, must cross before requesting authentication.
In addition, the Circular also stipulates a sample of testimonies in case two or more people declare inheritance together or refuse to receive inheritance.
Circular 01/2020 / TT-BTP takes effect from April 20, 2020 and replaces Circular 20/2015 / TT-BTP dated December 29, 2015.
As such, currently, authenticating personal identity declarations only authenticates signatures, no longer authenticates content. Therefore, individuals wishing to certify a personal resume do not need to return to their place of residence but can do it at any Justice Department or People’s Committee of another commune or ward.

Directive of the Supreme Court on the prevention of the Covid-19 epidemic in the People’s Court system.

On March 10, 2020, Chief Justice of the Supreme People’s Court – Nguyen Hoa Binh issued Directive 02/2020 / CT-CA on the prevention of Covid-19 epidemic in the system of People’s Courts at all levels. .
Accordingly, from March 10, 2020 to the end of March 2020, the People’s Courts at all levels should concentrate on strictly implementing the specific requirements as follows:
The Court will suspend the receipt and direct delivery of documents and evidence at the Court headquarters. Instead, the Court will conduct the guidance of agencies, organizations and individuals in exercising their rights and obligations through the postal service or electronically.
The Court will suspend the opening of court hearings, meetings and temporary suspension of the litigants’ meetings with the Court headquarters for cases which are still pending. For cases where a trial or a meeting are required, serious measures against epidemic prevention and control must be taken. The contact is required to be made in a separate area and must be cleaned and disinfected daily.
With the issuance of Directive No. 02/2020, the Court sector has quickly and promptly taken appropriate measures to prevent and limit the spread of epidemics but also ensures the compliance with chant.

Extension of tax payment and exemption of late payment interest.

On 03/03/2020, the General Department of Taxation issued Official Letter No. 897 / TCT-QLN on extension of tax payment, exemption of late payment due to COVID-19 epidemic.
Accordingly, the Official Letter referred to the provisions of Clause 1, Article 31 of Circular 156/2013 / TT-BTC to guide the extension of tax payment and exemption of late payment interest.
Basically, taxpayers who want to extend or exempt money for late tax payment must prove the problem “there is damage to production and business operation due to epidemic circumstance”.
Regarding dossiers, for extension of tax payment, Clause 3, Article 31 of Circular 156/2013 / TT-BTC (Consolidated Document 14 / VBHN-BTC dated May 15, 2017) provides for the following documents:
Request for extension;
Document of inventory, assessment of material damage (prepared by taxpayers);
A document certifying the damage of a competent authority;
Dossier of compensation approved by the insurance agency (if any); or Dossier defining responsibilities of organizations and individuals that must pay compensation (if any).
For the exemption of late payment interest in tax, Clause 3, Article 35 of Circular 156/2013 / TT-BTC provides the following documents:
Proposal for exemption from late tax payment;
Document of inventory, assessment of material damage (prepared by taxpayers);
A document confirming the damage by a competent authority or a qualified valuation company as prescribed;
Dossier of compensation approved by the insurance agency (if any); or Dossier defining responsibilities of organizations and individuals that must pay compensation (if any).
The issuance of Official Letter No. 8309 / CT-TTHT helps to solve problems of enterprises related to invoicing activities to ensure this activity is carried out accurately and consistently.

Abbreviation of business address

On February 27, 2020, Hanoi Tax Department issued Official Letter No. 8309 / CT-TTHT to provide guidance on the abbreviation of business address at the request of TNH TNT Express WorldWide Company (Vietnam).
The content in the Official Letter defines: “The company has an address on the certificate of business registration too long, making it difficult to recognize the full address on transaction documents and input invoices, output invoices. Therefore, the unit is allowed to write briefly some common nouns to ensure the correct, complete and suitable business registration, tax registration of the business and still identify the correct address of the buyer and the address of the seller and other criteria on the invoice, which are still sufficient and in accordance with the regulations, shall be considered a valid invoice for use in declaration and accounting ”.
The content above is based on Point b, Clause 7, Article 3 of Circular No. 26/2015 / TT-BTC, specifically:
“b) To amend and supplement Point b, Clause 2, Article 16 as follows:
“b) The title” Name, address and tax identification number of the seller “,” name, address and tax code of the buyer ”
The seller must accurately record the “tax identification number” criterion of the buyer and seller.
The title “name and address” of the seller and buyer must be fully written, in case of the abbreviation, it must be ensured to identify the right buyer and seller.
In case the name and address of the buyer are too long, on the invoice, the seller may concise with a number of commonly used nouns such as: “Ward” to “P”; “District” becomes “Q”, “City” becomes “TP”, “Vietnam” becomes “VN” or “Shares” is “CP”, “Limited Liability” becomes “Limited”, “industrial parks” “into” IZ “,” production “into” SX “,” Branch “into” CN “… but must ensure the full number of houses, street names, wards, communes, districts, cities, determine the exact name and address of the business and in accordance with the business registration, tax registration of the business.
In case the selling organization has a dependent unit having its direct tax identification number, the name, address and tax identification number of the attached unit. In case the dependent unit does not have a tax code, write the tax code of the head office.
When selling goods or providing services of VND 200,000 or more each time, the buyer does not take the invoice or provide the name, address and tax code (if any), the invoice must still be clearly stated. “Buyer does not get invoice” or “buyer does not provide name, address, tax code.
Particularly for petrol and oil retail units, if the buyer does not request to get the invoice, at the end of the day, the unit must make an invoice for the total revenue of the buyer without taking out the invoice arising in the day.
In case the invoiced invoice contains errors in the name and address of the buyer but the buyer tax code is correctly entered into, the parties shall make an adjustment record and not have to make an adjusted invoice. Other cases of erroneous invoices must comply with Article 20 of Circular No. 29/2014 / TT-BTC of the Ministry of Finance. ”
The issuance of Official Letter No. 8309 / CT-TTHT helps to solve problems of enterprises related to invoicing activities to ensure that this activity is carried out accurately and consistently.

Documents of a contractual driver must be carried with the passenger

On 17/01/2020, the Government issued Decree No. 10/2020 / ND-CP stipulating the business and conditions for transport business by automobi. Compared to Decree No. 86/2014 / ND-CP, this Decree has many new regulations that apply to drivers and passenger car houses under contracts. As follows:
In Clause 4, Article 7 of this Decree, when transporting passengers under contracts, drivers must bring the following papers:
– Vehicle registration;
– A driving license suitable to the type of driver, still valid;
– A certificate of motor vehicle owners’ civil liability insurance.
– Paper transportation contract signed by the transport business unit (except for the use of electronic contracts);
– Carry a list of passengers with the transport business unit’s certification mark (except for the case of using electronic contracts);
– In case of using an electronic contract, the driver must have equipment to access the contents of the electronic contract and the list of accompanying passengers provided by the transport business unit;
Note: Drivers do not have to bring the contract of carriage, the list of passengers as mentioned above in the case of carrying out the contract of transportation for funerals and weddings
In addition, this Decree also requires the passenger transport business unit under the contract before carrying out the passenger transport must provide the minimum contents of the contract of transportation to the Department of Transport. transport business license in writing or by email (Email). From January 1, 2022, the passenger transport business unit must provide via the Ministry of Transport software. In particular, the minimum content of the contract of carriage includes:
– Information about the contracting transport business unit: Name, address, phone, tax code, the representative signing the contract;
– Driver information: Full name, phone number;
– Information of passengers or transport charterers (organizations or individuals): Name, address, telephone number, tax code (if any);
– Vehicle information: Vehicle control plate and capacity (tonnage);
– Information about contract performance: Time for starting and ending the contract (day, time); the address of the first point, the end address and the points of loading and unloading (or loading and unloading of goods) on the journey of transportation; distance of transport journey (km); number of passengers (or volume of freight);
Decree No. 10/2020 / ND-CP takes effect and replaces Decree No. 86/2014 / ND-CP from April 1, 2020. Stricter regulations on the types of documents that need to be carried when transporting passengers under contracts contribute to more effectively handling the situation of “parachutes, toad wharves” and “contractual vehicles operating in disguised fixed routes”on the basis of the authorities can monitor and control the information of the contract of transport combined with information from the cruise monitoring device to have a basis for timely handling of cases. breach according to current regulations.

Allowances for retired teachers who have not yet enjoyed seniority allowances in their pensions

On January 24, 2020, the Government issued Decree No. 14/2020 / ND-CP stipulating the allowance regime for retired teachers who have not yet received seniority allowances in the retirement pension. issued from March 15, 2020.
Decree No. 14/2020 / ND-CP, Teachers are entitled to benefits when fully meeting the following conditions:
Directly teaching, educating, guiding and participating in social insurance for 5 years (full 60 months) or more;
Retired from January 1, 1994 to May 31, 2011.
He / she is currently receiving pension as of January 1, 2012. In case of suspension of pension entitlement in accordance with the Law on Social Insurance, he / she will be entitled to the pension after receiving his pension again.
Under the provisions of Article 4 of Decree No. 14/2020 / ND-CP the allowance level is calculated as follows:
1. The lump-sum allowance level in cash is calculated as follows:
Benefit amount = (monthly pension x 10%) x number of years of pension benefit
a) Monthly pension is the monthly pension at the time this Decree takes effect;
b) The number of years for calculation of subsidies is the total time of direct teaching, education, practical guidance in educational institutions, the time to participate in teaching in classes held at youth units. volunteering, if not continuous, shall be accrued, excluding the period of entitlement to seniority allowances of the armed forces and seniority allowances of other branches (if any) in the pension.
The odd month from 3 to 6 months is rounded up to half a year; From over 6 months to less than 12 months shall be rounded up to 1 year.
2. In cases where teachers are eligible for subsidies under this Decree and have not yet had their regimes yet settled but died from January 1, 2012 or later, authorized representatives of their relatives from The ceiling (including wife, husband, natural father, natural mother, adoptive father, natural children and adopted children of the deceased) shall make a dossier and receive a prescribed allowance regime. The authorized representative of a relative who has passed away is responsible before the law for the records and the money received.
According to the provisions of Article 5 of Decree No. 14/2020 / ND-CP, the dossiers of settlement of allowance regime include:
1. For teachers currently on pension: A pension request form is issued together with this Decree (Form No. 01).
2. For teachers who are eligible for benefits but have not yet received the benefits but have died from January 1, 2012, onwards, a dossier comprises:
a) A declaration of request for benefits of relatives, issued together with this Decree (Form No. 02).
b) A copy of the death certificate or death notice or a decision of a court declaring dead (bring the original for comparison).
c) A power of attorney as prescribed in Clause 2 Article 4 of this Decree (Form 03); In case there is only one relative, this authorization is not required.
According to Article 6 of Decree No. 14/2020 / ND-CP the time limit for settlement of regimes is:
Within 20 working days from the date the social insurance agency of the district, town or provincial city receives a complete request from the person eligible for benefits under Article 5 of the Decree This decision, the social insurance agency is responsible for settlement and payment of benefits for beneficiaries. In case of non-settlement, a written reply must clearly state the reasons therefor.

Incentives in selecting investors to implement PPP projects

Decree 25/2020 / ND-CP detailing a number of articles of the Bidding Law regarding investor selection issued by the Government on February 28, 2020 takes effect from April 20, 2020.
This Decree provides for preferences in selecting investors to implement PPP projects. Accordingly, organizations and individuals participating in or related to the activities of selecting investors to implement investment projects will be entitled to preferences in selecting investors to implement PPP projects. Subjects of preferential application include: Investors who have feasibility study reports, pre-feasibility study reports (for high-tech application projects), designs and cost estimates (for projects applying Using the type of BT contract or a project approved by a competent state agency to organize bidding on the basis of the design and cost estimate), such investor shall be given preferential treatment in bidding upon evaluation of finance – trade.
When implementing a PPP investment project in Vietnam, these investors will receive the following incentives:
Firstly, in case of applying the service price method, investors not subject to incentives must add an amount equal to 5% of the service price to the service price of that investor to compare and rank.
Secondly, in the case of the State’s method of capital contribution, investors not eligible for incentives must add an amount equal to 5% of the State’s proposed capital contribution to the State’s contributed capital amount. That investment proposes to compare, rank.
Thirdly, in case of application of social benefits, state benefits, investors entitled to the incentive are entitled to an additional 5% of the proposed contribution to the state budget or a period of time deduction. The time is equal to 5% of the time for contract performance that the investor proposes to compare and rank.
Fourth, in case the project applies BT contracts, the investors entitled to incentives are entitled to a deduction of a value equal to 5% of the bid price after error correction, deviation adjustment and discount deduction (if have) in the bid price after correction of errors, adjustment of deviations, deduction of discounts (if any) that the investor proposes to compare and rank.
Fifth, in case of application of the combined method, investors are entitled to incentives according to the proportion of the combined method but the total preferential value does not exceed 5%.
It can be seen that this Decree No. 25/2020 / ND-CP has specific provisions for each case of preferential treatment when investing. Thereby helping investors assess the capacity, investment potential to implement the project, contribute to the selection of investors in accordance with national standards and create investment promotion for investors.

Regulations on administrative sanctions in the field of labor, social insurance and sending Vietnamese laborers to work abroad under contracts.

On March 1, 2020, the Government signed to issue Decree 28/2020 / ND-CP replacing Decree No. 95/2013 / ND-CP dated August 22, 2013 and Decree No. 88/2015 / ND. -CP October 7, 2015 on administrative sanctions in the field of labor, social insurance and sending Vietnamese laborers to work abroad under contracts (hereinafter abbreviated to “Decree 28 / 2020 / ND-CP ”).
This article will update readers on some new points of Decree 28/2020 / ND-CP, as follows:
1. Regarding subjects of application:
Expanding to 2 more target groups, according to Article 2 of Decree 28/2020 / ND-CP stipulating all 5 groups of subjects subject to direct control of this Decree, specifically including:
– Employers, workers and individuals and organizations committing administrative violations in the field of labor, social insurance, sending Vietnamese workers to work abroad under contracts ;
– Persons with sanctioning competence, competence to make records on administrative sanctions;
– Other agencies, organizations and individuals involved in the sanctioning of administrative violations.
2. Regarding sanctioning forms and remedial measures:
Remain 02 main sanctions, warning and fine, but Article 3, Article 4 of Decree No. 28/2020 / ND-CP stipulates in detail, details and adds some additional sanctions. Supplement and Remedy for violations, specifically as follows:
– Decree 28/2020 / ND-CP specifically lists 12 additional sanctioning forms that can be applied, including 05 new and never-before additional penalties in the previous 02 sanctioning decrees, specifically could be:
Confiscation of labor sublease license;
Confiscation of certificates of eligibility for training in occupational safety and sanitation;
Confiscation of certificates of eligibility for operation of technical safety testing services;
Confiscation of Certificate of inspector;
Suspend working environment monitoring activities from 03 months to 06 months.
– Decree 28/2020 / ND-CP specifically lists 51 Remedy measures, including some new remedies that 02 previous Decrees do not have such as: Forced payment of illegal benefits measures obtained from taking advantage of vocational training or apprenticeship to make personal profits, exploit labor or seduce or force apprentices or practitioners into illegal activities; Forced conclusion of labor contracts for acts of failing to conclude the right type of labor contracts with laborers ……
3. Subjects are considered organizations and bear double fine levels for individuals.
Previously, although there was a stipulation that the organization’s fine and sanctioning competence would be twice as much as that of an individual, there was a real debate about who was the organization. To overcome this inadequacy, Decree 28/2020 / ND-CP has specified in the direction of listing 10 organizations subject to a fine of 02 times for individuals, including:
– State agencies that commit acts of violation, except for cases falling under the assigned State management tasks;
– Enterprises established and operating under Vietnamese law, branches and representative offices of foreign enterprises operating in Vietnam;
– Cooperatives and unions of cooperatives;
– Non-business units;
– Socio-political organization, socio-political-professional organization, social organization; social-professional organizations;
– Diplomatic missions, consular offices of foreign countries, representative offices of international organizations belonging to the United Nations system, regional and sub-regional organizations.
– Resident offices, foreign consulates, representative offices of organizations of the United Nations system, regional and sub-regional organizations;
– Resident office of news, press, broadcast and foreign television agencies;
– International organizations, intergovernmental organizations, organizations belonging to foreign governments;
– Non-governmental organizations;
– Representative offices operating without profit in Vietnam of economic, commercial, financial, banking, insurance, scientific-technical, cultural, educational, medical and legal consultancy organizations foreign.
– Educational institutions, vocational education institutions, health facilities, cultural and social facilities.
In summary, Decree 28/2020 / ND-CP was born and introduced a lot of new regulations, more specific and clear than previous Decrees on penalties, showing that the legal system of Vietnam in general and administrative management in particular have become more complete and uniform, contributing significantly to the adjustment of human and social activities, improving the efficiency of law enforcement in national construction and renovation. Decree 28/2020 / ND-CP will take effect on April 15, 2020.