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 13/06/2019, the National Assembly passed the revised Law on Tax Administration in 2019 and will officially take effect from 01/07/2020.
Accordingly, the amended Law on Tax Administration in 2019 has some outstanding new features affecting tax administration activities of Vietnamese tax authorities in the coming time, as follows:
1. Regulations on tax administration for e-commerce activities.
In the trend of e-commerce business activities are growing more and more widely, online business applications are increasingly popular in the learning and working life of the people, the construction and issuance of regulations Tax administration in this area is essential.
Although the provisions of the revised Law on Tax Administration are only guiding regulations, however, it serves as a foundation, a basis for the relevant ministries and agencies to issue detailing tax administration for e-commerce business activities
2. Extension of personal income tax settlement
According to the current provisions in Clause 2, Article 32 of the Law on Tax Administration 2006, the deadline for submission of tax finalization dossiers is the 90th day after the calendar year end date or the fiscal year for the yearly settlement dossiers. .
However, the new law allows individuals to apply for tax finalization within a period of 120 days from the end of the calendar year – extended by 1 month from the 120-day deadline from the end of the positive year. calendar – 1 month longer than the balance of the business.
3. Regulating the responsibility of providing information of commercial banks
In order for tax administration to take place effectively, the amended Tax Administration Law 2019 officially stipulates that commercial banks are responsible for providing transaction contents through accounts, account balances of taxpayers within the time limit. ten (10) working days from the date of receipt of the request for information from the tax administration agency;
Thus, the amended Law on Tax Administration in 2019 has contributed to facilitating the implementation of tax declarations by taxpayers, while expanding the scope of tax administration to e-commerce activities and fixing responsibilities providing information of commercial banks to create favorable conditions for tax administration activities to take place effectively, especially in the context of digital economy and international integration.
On 01/06/2019, the Ministry of Home Affairs issued Circular 06/2019 / TT-BNV on amending and supplementing a number of articles of Circular No. 11/2012 / TT-BNV dated December 17, 2012 of The Minister of the Interior shall stipulate the regime of statistical reporting and management of civil servant records.
Accordingly, Circular 06/2019 / TT-BNV made some important changes as follows:
Previously, in Circular 11/2012 / TT-BNV stipulates:
– If the civil servant information in the dossier components is inconsistent, then based on the original birth certificate, household registration book, insurance book and the Party member’s dossier (if the civil servant is a party member) to complete, supplement and agree with the original birth certificate.
– If the information in the dossier of civil servants (date, month, year of birth, full name, middle name) is not consistent between the components of the dossier, the original file shall be based on the first time when the public servant is available. recruiting into state agencies, organizations and units to determine, including information in the membership party profile.
From July 15, 2019, the correction of information in civil servant records is specified as follows:
– In case of the components of the dossier (the book of cadres, civil servants, birth certificates, social insurance books, diplomas and certificates), it is not based on the original birth certificate to complete and supplement and unify other components of the application according to this birth certificate.
– If there is no birth certificate, the book of cadres and civil servants’ records shall be set up when public employees are recruited for the first time to the State’s agencies, organizations or units for unification;
– Especially do not perform repairs, adjust the date, month and year of birth in the profile of civil servants who are members of the Communist Party of Vietnam. At this time, the determination of the date, month, year of birth (age) of civil servants according to the age of declaration in the profile of the party members (original records) when admitted to the Party.
Through this, it can be seen that the repair of information in civil servant documents is clearly defined and detailed in Circular 06/2019 / TT-BNV. Accordingly, contributing to solving problems of cadres and civil servants; civil servant management agency in case of needing to repair information data.
On 24/05/2019, Ministry of Labor – Invalids and Social Affairs issued Circular 09/2019 / TT-BLDTBXH to annul legal documents issued by the Minister of Labor, War Invalids and Social Affairs. President issued. The Circular takes effect on August 1, 2019.
Accordingly, Circular 09/2019 / TT-BLĐTBXH repeals 06 documents on employment and the following occupational safety and hygiene:
(1) Circular 40/2009 / TT-BLDTBXH guiding how to calculate the number of regular employees according to the provisions of Decree No. 108/2006 / ND-CP dated September 22, 2006.
(2) Joint Circular 19/2005 / TTLT-BLĐTBXH-BTC-BKHĐT guiding the implementation of Decree No. 81 / CP of November 23, 1995 and Decree No. 116/2004 / ND-CP dated April 23, 2004 .
(3) Circular 27/2013 / TT-BLDTBXH regulating the training of occupational safety and labor hygiene.
(4) Circular 06/2014 / TT-BLDTBXH regulating technical inspection of occupational safety for machines, equipment and materials with strict requirements on labor safety.
(5) Circular 49/2015 / TT-BLDTBXH on promulgating the National Technical Regulation on occupational safety for metal fixed gas pipelines.
(6) Joint Circular 01/2007 / TTLT / BLĐTBXH-BCA-VKSNDTC on guiding coordination in dealing with fatal occupational accidents and other occupational accidents showing criminal signs.
The abolition of regulations aims to guide more up-to-date laws, enabling effective enforcement of law.
On 19/06/2019, the Government issued Decree No. 54/2019 / ND-CP regulating karaoke service and dance hall services. This Decree takes effect from September 1, 2019.
Decree No. 54/2019 / ND-CP has the following main contents:
1. Conditions of karaoke service business
– Being an enterprise or a household business established under the provisions of law;
– Ensuring the conditions for fire and security, security and order in accordance with the provisions of Decree 96/2016 / ND-CP dated July 1, 2016 of the Government regulating security and order conditions with a number of conditional business and investment sectors;
– The theater room must have an area of 20m2 or more, excluding the extra works;
– Do not place latches inside the theater room or set alarm devices (except explosive devices).
2. Conditions for discotheque service business
– Being an enterprise or a household business established under the provisions of law;
– Ensuring the conditions for fire and security, security and order in accordance with the provisions of Decree 96/2016 / ND-CP dated July 1, 2016 of the Government regulating security and order conditions with a number of conditional business and investment sectors;
– The disco room must have an area of 80m2 or more, excluding extra works;
– Do not place deadbolt inside the disco room or set alarm devices (except explosive devices);
– Business locations must be 200m or more from schools, hospitals, religious and belief establishments, historical and cultural relics.
3. Responsibilities of karaoke and discotheque service dealers
– Do not operate from 0h to 8am (for karaoke), do not operate from 2am to 8am (for dance halls, compared to the provisions of Decree 103/2009 / ND-CP Regulation of cultural activities) chemical business and public cultural services, the operating time of the dance hall increased by 2 hours, before Not being active after 12 pm to 8 am.
– Ensure images consistent with the lyrics shown on the screen or similar forms and culture, ethics, fine customs of the Vietnamese nation;
– Only use songs that are popular and circulated
– Complying with the provisions of the law on tobacco harm prevention and control
– Complying with legal regulations on environmental protection; food hygiene and safety, copyright; labor contracts, labor safety; insurance, social evils prevention and other relevant legal provisions.
– Complying with the provisions of Decree 105/2017 / ND-CP dated September 14, 2017 of the Government on alcohol trading.
– Do not provide disco services for people under 18 years old …
After December 1, enterprises and business households that have been granted permits for business conditions before the effective date of this Decree but fail to ensure new business conditions must terminate their operation.
Decree No. 54/2019 / ND-CP was issued to enhance the effectiveness of state management of karaoke and dance business through regulations in the direction of tightening the conditions of fire prevention and fighting …
On 13/6/2019, the Government issued Decree No. 51/2019/ND-CP stipulating penalties for administrative violations in scientific and technological activities and technology transfer effective August 1, 2019.
Accordingly, Decree No. 51/2019/ND-CP has the following outstanding contents:
– For each act of administrative violation in scientific and technological activities, technology transfer, individuals and organizations subject to one of the main sanctioning forms are caution or fine.
– The maximum fine level in scientific and technological activities and technology transfer for individuals is VND 50,000,000, for organizations being VND 100,000,000.
– Depending on the nature and severity of violations, violating individuals and organizations may also be subject to one or more additional sanctioning forms such as: deprivation of the right to use for a definite term from 01 to 03 months, confiscating material evidences and means of administrative violations.
Thus, Decree No. 51/2019/ND-CP has detailed regulations on violations, sanctioning forms, sanctioning levels, remedial measures and competence to sanction administrative violations in activities. science and technology, technology transfer.
On April 29, 2019, the Government issued Decree No. 36/2019/ND-CP detailing a number of articles of the law amending and supplementing a number of articles of the law on physical training and sports with effect from on 14/6/2019.
The 2006 Law on Physical Education and Sports revised in 2018: Sports enterprises are the type of activities of sports facilities, established and operating under the provisions of the Enterprise Law. When doing sports business, the enterprise must meet the conditions of personnel in accordance with the content of operation registration and the facilities and equipment must meet the requirements of sports activities.
Decree 36/2019/ND-CP has amended regulations on business conditions of sports activities of enterprises. Accordingly, personnel conditions are conditions related to the professional staff of business enterprises sports activities, including: training instructors, lifeguards and medical staff. Particularly for training instructors must meet one of certain conditions such as a coach or athlete with a level of level 2 or higher or equivalent in accordance with sports activities for business registration. ; having professional degrees in sports and physical education from intermediate level or higher in accordance with sports activities for business registration; be trained in sports according to the regulations of the Minister of Culture, Sports and Tourism. This is a very necessary condition, because the instructor must ensure the qualifications of the new qualification are able to guide the practice effectively. For personnel who are medical staff and rescuers, the Decree does not stipulate clearly the specific qualifications and conditions, but to match the contents of sports activities registered enterprises must recruit personnel capable of performing work related activities to ensure safety for participants. These regulations help businesses be more flexible and proactive in finding suitable personnel for sports activities that businesses do.
For facilities and equipment of enterprises engaged in sports activities, they must meet the national technical regulations promulgated by the Minister of Culture, Sports and Tourism. This means that facilities, sports equipment, facilities and equipment for sports activities must comply with the provisions of the law on national technical regulations to ensure safety for participants. sports that businesses provide. However, depending on the level of supply of sports activities, the content of the business activities must meet other necessary conditions. For example, for businesses that engage in extreme sports activities, in addition to meeting the above conditions, professional personnel – medical workers of enterprises must be permanent employees, or businesses must written agreement with the nearest medical facility about medical staff to provide first aid and emergency treatment to participants in extreme sports activities in case of necessity. For enterprises engaged in water sports activities, they must ensure life-saving motorboats.
Decree 36/2019/ND-CP issued is a document with new regulations, adjusting and modifying details of many important contents to help sports business enterprises capture get the necessary conditions during the implementation process. Thereby, promoting the purpose of developing domestic sports activities more effectively.
On June 10, 2019, the Ministry of Health issued Circular 09/2019/TT-BYT guiding the appraisal of conditions for signing contracts of initial medical insurance and medical services. clinical and some cases of direct payment of medical examination and treatment costs for health insurance. This Circular takes effect from August 1, 2019.
Accordingly, Article 3 of Circular 09/2019/TT-BYT stipulating the transfer of the implementation of paraclinical services is done as follows:
– Subclinical services on the list of medical technical services approved by competent state agencies for medical examination and treatment facilities and being implemented at medical examination and treatment facilities but at the time designation of use for such patients and medical examination and treatment facilities is not possible;
– Subclinical services not on the list of medical technical services approved by competent state agencies for medical examination and treatment facilities but in fact are necessary for professional activities according to regulations of the Minister of Health on management, diagnosis and treatment in medical examination and treatment.
In summary, the issuance of Circular 09/2019 / TT-BYT aims to ensure compliance with technical and professional requirements in medical examination and treatment, while ensuring the rights of participants of health insurance.
On May 17, 2019, the Ministry of Planning and Investment issued Circular 08/2019/TT-BKHĐT guiding the norms for planning activities. This Circular will take effect on July 1, 2019.
Accordingly, Circular 08/2019 / TT-BKHĐT gave some important changes in the norms for planning activities. In Article 5 of Circular 08/2019 / TT-BKHĐT, the norms for planning activities are clearly defined in two phases, including:
– Phase 1: Norms for activities of formulation, appraisal and approval of planning tasks;
– Phase 2: Norms for making, appraising, deciding or approving, announcing and adjusting plannings.
Specifically:
Norms for activities of elaboration, appraisal and approval of planning tasks include:
• Norms for direct operation;
• Norms for indirect activities.
Norms for making, appraising, deciding or approving, announcing and adjusting plannings include:
• Norms for direct operation;
• Norms for indirect activities;
• Norms for setting up planning components, proposed contents;
• Norms for strategic environmental assessment activities.
In addition, the Circular also lists each type of norms, from Article 6 to Article 10 of the Circular. Specifically: Norms for direct operations, Norms for indirect activities; Norms for formulation of planning components, formulation of proposed contents into planning; Norms for strategic environmental assessment activities; Norms for planning adjustment activities.
This is a new regulation because in the past Circular No. 01/2012 / TT-BKHĐT instructed to determine the cost level for making, appraising and announcing the socio-economic development master plan; Major sector, sector and product development plans are not regulated in this regard.
