On June 13, 2019, the National Assembly of the Socialist Republic of Vietnam, the 14th session of the National Assembly, passed the Tax Administration Law No. 38/2019 / QH14. This law takes effect from July 1, 2020.
Accordingly, the Tax Administration Law of 2019 has some notable new points related to the expansion of taxpayers’ rights, specifically in Article 16 besides the same rights as the old Law, many new rights are added. to ensure the interests of taxpayers such as:
– Receive documents related to tax obligations of functional agencies when conducting inspections, inspections and audits.
– Be aware of the time limit for settling tax refunds, unpaid tax amounts and legal grounds for tax amounts not refundable.
– To search, view and print all electronic documents that they have sent to the electronic portal of tax administration agencies in accordance with the Law on Tax Administration and the law on electronic transactions.
– Using electronic vouchers in transactions with tax administration agencies and relevant agencies and organizations.
– Do not be sanctioned for tax-related administrative violations, do not charge late payment for cases where taxpayers comply with guiding documents and handling decisions of tax authorities and competent state agencies. regarding the content of taxpayers’ tax liability determination.
The Law on Tax Administration of 2019 was issued to overcome the limitations and shortcomings of the current Law on Tax Administration; promote administrative procedure reform, build a modern tax management and monitoring mechanism with support of information technology, with coordination of tax intermediaries (especially tax agents); ensuring consistency, synchronization, publicity, transparency, simplicity, and ease of implementation in order to improve efficiency and effectiveness in tax administration. At the same time, it creates a legal corridor for the wide application and dissemination of electronic tax management in order to improve the management efficiency and facilitate the organizations and individuals of enterprises to develop economic activities and contribute to realizing the objectives of the socio-economic development strategy in the context of Vietnam increasingly integrating into the regional and world economies.
On June 24, 2019, the Government issued Decree 55/2019 / ND-CP on legal support for small and medium enterprises. This Decree takes effect from August 16, 2019.
Accordingly, small and medium enterprises are supported with legal consultancy costs with the following levels:
– Microenterprises are supported 100% of legal consultancy costs according to the written agreement on provision of legal consultancy services between legal consultants and enterprises, but not exceeding VND 3 million / year;
– Small businesses are supported up to 30% of legal consultancy costs according to the written agreement on provision of legal consultancy services between legal consultants and enterprises, but not exceeding VND 5 million / year;
– Enterprises have been supported up to 10% of legal consultancy costs according to the written agreement on providing legal consultancy services between legal consultants and enterprises, but not exceeding VND 10 million / year;
– Business households converted to small and medium-sized enterprises, small and medium enterprises with creative start-ups, small and medium-sized enterprises join industry-linked groups, value chains are supported with legal consultancy expenses according to regulations. in Chapter IV of Decree No. 39/2018 / ND-CP detailing a number of articles of the Law on Small and Medium Enterprises Support or legal documents to amend, supplement or replace this Decree.
In cases where the ministry or ministerial-level agency agrees to support it, the small business has just submitted a dossier requesting payment of legal consultancy expenses, support problems. Payment records include:
– Legal advisory documents, including 01 full version and 01 copy has removed information about business secrets of the enterprise;
– A written request for payment of legal consultancy fees certified by a consultant and an enterprise, including a reference to the number and date of the written consent to support, the beneficiary’s name and account number, bank beneficiary’s goods;
– Finance bill.
In conclusion, Decree 55/2019 / ND-CP takes effect from August 16, 2019. Accordingly, the above-mentioned legal support policy helps small and medium enterprises improve their knowledge, consciousness and habit of complying with laws, limit risks and legal obstacles in business activities of enterprises. career, thereby enhancing the competitiveness of enterprises and the effectiveness of law enforcement organization.
On May 13, 2019, the Government issued Decree No. 40/2019 / ND-CP stipulating amendments and supplements to a number of articles of decrees detailing and guiding the implementation of environmental protection laws. effective July 1, 2019.
Accordingly, Decree No. 40/2019 / ND-CP has the outstanding contents of regulations on the implementation of periodic environmental monitoring of production, business, service and industrial zones as follows:
Subjects to periodic wastewater monitoring include:
• Establishments, industrial parks and projects that have been put into operation with scale and capacity equivalent to those required to make environmental impact assessment reports and have a total volume of wastewater discharged into the environment;
• Establishments and projects have been put into operation, with capacity scale equivalent to those who have to register for environmental protection plans and have a total volume of wastewater discharged into the environment;
• The above mentioned facilities connect wastewater into the centralized wastewater treatment system of the industrial zone to perform periodic wastewater monitoring in accordance with the regulations of the investor of construction and business of industrial park infrastructure. .
Subjects to periodically monitor emissions include:
• Establishments, industrial parks and projects that have been put into operation with scale and capacity equivalent to those required to make environmental impact assessment reports and have a total volume of wastewater discharged into the environment;
• Establishments and projects have been put into operation, with the same capacity scale as those who have to register for environmental protection plans and have a total volume of wastewater discharged into the environment.
Subjects must identify sludge and solid waste containing hazardous components of type 1 to manage according to hazardous waste management regulations.
Thus, Decree No. 40/2019 / ND-CP has detailed regulations on subjects that must perform periodic environmental monitoring to ensure compliance with the laws of production, business and service establishments. and an industrial park aimed at sustainable economic development.
On June 7, 2019, the Government issued Decree No. 50/2019 / ND-CP stipulating the issuance of practice certificates for practitioners of medical examination and treatment, and operating licenses for establishments. Medical examination and treatment in the army, Decree No. 50/2019 / ND-CP takes effect from 24/7/2019
Accordingly, Decree No. 50/2019 / ND-CP stipulates the issuance of practicing certificates for medical examination and treatment practitioners as follows:
The granting of practice certificates applies to the following cases: First-time practice certificates; grant of adjustment of practice certificates; Re-grant practice certificates. The re-issuance of practice certificates applies to the following cases: Practicing certificates are lost or damaged; eligible for re-issuance of practicing certificates revoked under the provisions of Clause 1, Article 29 of the Law on Examination and Treatment;
Issuance of adjustment of practice certificates applies to the following cases: Supplementing the scope of professional activities in practice certificates; supplementing professional techniques in practice certificates; change the scope of professional activities in the practice certificate; change personal information and certificate diplomas in practice certificates.
Each practitioner is granted only one valid practice certificate nationwide.
Practicing certificates of officers, professional military personnel, workers, civil servants and civil servants in the payroll according to the regulations of the Ministry of Defense managed by individuals; practice certificates of contract workers managed by medical examination and treatment establishments.
A practitioner is only responsible for one department of a medical examination and treatment facility
The Decree clearly stipulates the principle of practicing registration. Specifically, a practitioner can only register to be responsible for the technical and professional responsibilities of a medical examination and treatment facility under the Ministry of Defense.
A practitioner may only be in charge of one department of a medical examination and treatment facility under the Ministry of Defense, not concurrently in charge of two or more departments in the same medical examination and treatment facility or at the same time in charge of faculties of other medical examination and treatment facilities under the Ministry of Defense.
Practitioners who are responsible for technical and professional care of the medical examination and treatment facility under the Ministry of Defense can concurrently take charge of one department within the same medical examination and treatment facility and must be suitable to the scope of activities. expertise in practice certificates has been granted.
Practitioners at the medical examination and treatment facility under the Ministry of Defense are allowed to register for overtime practice and be responsible for the technical and professional responsibilities of an overtime medical examination and treatment facility not belonging to the Ministry of Defense.
Practitioners are registered to practice at one or more health care facilities not belonging to the Ministry of Defense but are not allowed to register for practice at the same time at different medical examination and treatment facilities and at the same time. overtime work done in accordance with the Labor Code. Practitioners must ensure reasonable travel time between registered practice locations.
Practitioners at the medical examination and treatment facility under the Ministry of Defense are not allowed to register as heads of private hospitals or health care facilities established and operating under the Law on Enterprises and Law commune.
Thus, Decree No. 50/2019 / ND-CP has very strict regulations on the principles of practicing registration of medical examination and treatment practitioners. This provision creates a legal framework to ensure that registration activities are effective and practical in practice.
On June 24, 2019, the Prime Minister issued Decree No. 56/2019 / ND-CP detailing the implementation of a number of articles related to the transport sector in the amended and supplemented law. Number of articles of 37 laws related to planning. This Decree takes effect from June 24, 2019.
Some notable contents in the decree:
Detailed regulations on the formulation, appraisal, approval, publication, implementation, evaluation and adjustment of technical and specialized plannings specified in Clause 2, Article 1 and Clause 6, Article 2 , Clause 10, Article 2, Clause 2, Article 3 of the Law on Amendment and Supplement to a number of articles of 37 laws related to planning.
The Decree applies to agencies, organizations and individuals involved in making, appraising, approving, announcing, organizing the implementation, evaluation and adjustment related to technical and specialized planning. industry in the transport sector.
The comments of the ministries, branches, provincial People’s Committees and related organizations on the planning are carried out as follows: planning organizers send dossiers for comments on planning including normative reports. planning, maps showing planning contents; the consulted agencies shall have to reply in writing within 15 days, counting from the date of receiving the dossiers on comments on plannings; The planning agency shall synthesize comments and explain and receive opinions and report to the organizing agency to make a planning review before submitting the planning evaluation.
Approved transportation plans have scope and scale equivalent to those of technical and specialized nature under the provisions of this Decree, adjusted until the regulations Technical and specialized plans are elaborated, appraised and approved according to the provisions of this Decree. Transport and technical plannings with technical and specialized characteristics shall be elaborated, appraised and approved according to the provisions of this Decree.
In summary, the promulgation of Decree No. 56/2019 / ND-CP has implications in ensuring the development orientation in the transport sector, contributing to the socio-economic development.
On 28/05/2019, the Ministry of Finance issued Circular No. 30/2019 / TT-BTC guiding the registration, depository, listing, transaction and payment of government debt and bond instruments. guaranteed by the Government due to the Bank’s policy of issuing and local government bonds. The Circular takes effect from 15/07/2019.
Accordingly, trading members are forced to terminate membership if they fall in the following cases:
– No longer meet the criteria for trading members as prescribed by law;
– Serious violations or systematic violations of regulations on debt instrument trading members according to the regulations of the Stock Exchange;
– Dissolution, bankruptcy, suspension of operation or revocation of License upon establishment and operation; the organization has ceased to exist after consolidation, merger or division; organizations formed after merging, separating but not meeting the criteria for trading members in accordance with law …
In addition, trading members may also voluntarily apply for termination of membership and are accepted by the Stock Exchange.
The Circular has replaced the documents including: Circular No. 234/2012 / TT-BTC dated December 28, 2012l Circular No. 10/2017 / TT-BTC dated February 6, 2017; Circular No. 46/2017 / TT-BTC dated May 12, 2017.
On June 17, 2019, the Ministry of Finance issued Circular 36/2019 / TT-BTC guiding the operation of elective lottery business operations. Accordingly, this Circular takes effect from August 1, 2019.
Pursuant to Article 12 of Decree No. 30/2017 / ND-CP dated March 1, 2007, to act as lottery agents, organizations and individuals must ensure the following conditions:
a) Being a Vietnamese citizen permanently residing in Vietnam, having full civil act capacity; if it is an organization, it must be an economic organization established and operating legally in Vietnam;
b) There is a form of payment security as stipulated in Article 13 of this Decree to secure payment obligations for lottery business enterprises.
In addition, the following organizations and individuals are not allowed to act as elective lottery agents:
a) Officials and employees working at organizations join in operating the self-selected lottery system with the electronic lottery company (if any);
b) Spouse, father, adoptive father, mother, adoptive mother, children, adopted children, siblings, brothers and sisters of the individuals who hold the titles from the deputy heads of the professional sections and departments. or more of organizations participating in operating the self-selected lottery system with the electronic lottery company (if any);
c) Economic organizations have contributed capital of spouses, fathers, adoptive fathers, mothers, foster mothers, children, adopted children, siblings, brothers and sisters of individuals who hold titles. deputy heads of professional departments and sections of organizations participating in operating the self-selected lottery system with the electronic lottery company (if any);
At the same time, the following criteria must be met:
a) Having a stable business location, enough space, facilities and other necessary conditions to install the elective lottery ticket sale system;
There are qualified employees who are proficient in operating the elective lottery ticket system certified or certified by the electronic lottery company;
b) There is a written commitment to fully comply with the regulations of the electronic lottery company when becoming a elective lottery agent.
In summary, Circular 36/2019/TT-BTC of the Ministry of Finance will be a tight legal framework for individuals and organizations that intend to operate in this field to better understand the industries and things. lawsuits for business, ensuring compliance with the law and having the opportunity to seek profits in the future will grow more.
On 19/06/2019, the Government issued Decree 54/2019/ND-CP regulating karaoke service business, discotheque services effective from 01/09/2019.
This Decree stipulates the conditions and responsibilities of karaoke service establishments and discotheque services. Subjects conducting business activities must be enterprises or business households lawfully set up according to law provisions. The conditions on material foundations are strictly regulated by law, and for karaoke room business services, there must be a usage area of 20 m2 or more, excluding extra works; For disco service business, the dance hall must have an area of 80 m2 or more excluding extra works. Business establishments must ensure conditions for fire and explosion prevention and fighting and security and order. In particular, in this Decree, a new provision for the business establishments of these two types was added, “Do not put the door latch inside the dance hall / theater room or set the alarm device (except fire alarm devices) ”. In addition, because of the complex nature of discotheques business establishments, the location of the premises must be 200 m or more from schools, hospitals, religious and belief establishments, historical-cultural relics. . For types with sensitive and complex factors such as karaoke and discotheques, it is necessary to have stricter regulations on business conditions, tighter the activities of these establishments in order to ensure safety and disorder. social self.
Businesses and business households when doing karaoke service business must be responsible for ensuring images that are consistent with the lyrics shown on the screen (or similar form) and culture, morality and fine traditions of Ethnic Vietnam. Especially the operation time must be before 0am and must not operate from 0am to 8am. Discotheque service business establishments must not operate from 2 am to 8 am and do not provide services for people under 18 years old. Thus, compared to the current legal regulations, the new regulation has no exceptions to allow discos and karaoke rooms in tourist accommodation establishments to be ranked from 4 stars or more or higher class. operates after 12 pm but not more than 2 am. In addition, in the course of business, enterprises or business households must ensure compliance with the regulations on sound and sound in accordance with national technical regulations on noise; regulations on alcohol trading (if any); provisions of the law on tobacco harm prevention and control; comply with the law on environmental protection; hygiene and food safety; copyright; labor contracts; labor safety; insurrance; preventing and fighting against social evils and other relevant law provisions.
Decree 54/2019/ND-CP was issued to manage and control the business activities of these two types more closely, ensuring to meet the spiritual life needs of the majority of people, ensuring social order and safety.
