On February 9, 2021, the Government issued Decree No. 09/2021/ND-CP on Management of building materials. In this Decree, the contents of management of construction investment projects on production of building materials are recorded, specifically as follows:
Firstly, the implementation of construction investment projects for construction of building materials production is carried out in accordance with the law on investment, the law on construction and relevant laws.
Secondly, for construction investment projects of works producing building materials subject to investment policy approval in accordance with the law on investment, during the appraisal process to approve the investment policy. The Ministry of Planning and Investment or the investment registration agency shall consult the State management agency on construction materials before submitting it to a competent authority for approval of the investment policy, specifically as follows:
Thirdly, the content to be consulted includes:
This Decree takes effect from the date of its issue.
On December 31, 2020, the Ministry of Finance issued Circular No. 118/2020/TT-BTC guides some contents on offering, issuing securities, public offering, repurchasing shares, registering public companies and canceling the status of a public company. This Circular takes effect from February 15, 2021.
One of the highlights of this document is related to the procedures for disqualification of a public company in case of failure to meet the condition of public companies which are reorganized, dissolved, or bankrupt, specifically as follows:
On January 22, 2021, the Minister of Finance issued Circular No. 06/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 on tax administration of goods import, goods export. Accordingly, this Circular stipulates cases that import and export goods are not subject to tax declaration every time they arise, including:
This Circular takes effect on March 8, 2021.
On January 11, 2021, the Minister of Finance issued Circular No. 03/2021/TT-BTC guiding tax exemption and reduction of corporate income tax for science and technology enterprises.
The Circular regulates for conditions for enjoying tax exemption and reduction of corporate income tax for science and technology enterprises as follows:
Accordingly, science and technology enterprises that meet the above conditions will be exempt from tax for 04 years and reduce the amount of tax payable by 50% over the next 09 years. The period of tax exemption and reduction is calculated continuously from the date of issuance of the Certificate of science and technology enterprises. In case there is no taxable income for the first three years from the first year of issuance of the Certificate of science and technology enterprises, the first year of tax exemption and reduction shall be calculated from the fourth year.
During the time of enjoying tax exemption or reduction of corporate income tax, if a science and technology enterprise fails to meet the condition No. 3 above, that year is not entitled to the incentive and it will be deducted from the time to enjoy preferential corporate income tax.
This Circular takes effect on March 1, 2021.
On January 12, 2021, the Vietnam General Confederation of Labor issued Decision 1921/QD-TLD (“Decision 1921“). Decision 1921 was issued with the hope of providing a financial support to the union members and workers directly affected by the Covid-19 epidemic and natural disasters in 2020 during the Tan Suu Lunar New Year in 2021.
The following will be the specific provisions of Decision 1921 on the level of support for union members, workers directly affected by the Covid-19 epidemic and natural disasters in 2020 that can be received during the Tan Suu Lunar New Year in 2021.
(1) Cash support: Support level of VND 1,000,000/person (one million VND even).
(2) In case of union members and employees in extremely difficult circumstances, seriously affected by Covid-19 epidemics or natural disasters, the maximum level of support must not exceed VND 2,000,000/person (two million VND even).
Note:
Besides, Decision 1921 also emphasized: Standing Committee of Confederation of Labor of provinces and cities; Central sector unions and equivalent; Trade Union of Corporations under the Vietnam General Confederation of Labor must ensure that all members and employees receive support before February 5, 2021.
The following will be the specific provisions of Decision 1921 regarding the level of support for union members, workers directly affected by the Covid-19 epidemic and natural disasters in 2020 that can be received during the Tan Suu Lunar New Year in 2021. Decision 1921 takes effect on January 12, 2021.
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On January 12, 2021, the Vietnam General Confederation of Labor issued Decision 1921/QD-TLD (“Decision 1921“). Decision 1921 was issued with the hope of providing a financial support to the union members and workers directly affected by the Covid-19 epidemic and natural disasters in 2020 during the Tan Suu Lunar New Year in 2021.
The following will be the specific provisions of Decision 1921 regarding the recipients and the specific criteria for financial support from the Vietnam Confederation of Labor.
Union members, workers working in enterprises, agencies and units were severely affected by the Covid-19 epidemic and natural disasters in 2020.
2. The specific criteria:
As a union member, employee having worked at an enterprise, agency or unit from 01 year or more, as of December 31, 2020, the criteria are oriented as follows:
(1) You or have a spouse, child, parent (living with and must directly bring up) who is seriously ill; being a person with a disability or having a labor accident or an occupational disease and being entitled to a monthly allowance.
(2) Working in enterprises that are facing difficulties due to the Covid-19 epidemic must stop working, have no job, take a rotating break or reschedule, have unstable income at the average level in 2020 not more than 03 million VND/month.
(3) Working in educational institutions has to take 1.5 months or more off work, greatly affecting their life and income due to the impact of Covid-19 epidemic and natural disasters in 2020.
(4) Having difficult circumstances, working in agencies, units and areas heavily damaged by natural disasters in 2020.
(5) There are difficult circumstances who are pregnant, nursing a child under 24 months of age, and have a low monthly average monthly income below the regional minimum wage.
On the basis of the above criteria, on the basis of the number of union members, workers, employees and employees; support from agencies, branches and local authorities; the accumulated financial resources of the unit, the Confederation of Labor of provinces and cities, the Trade Union of the central sector and the equivalent, the Trade Union of the Corporation under the Vietnam General Confederation of Labor supplement and concretize the under the motto of giving priority to those who are the most difficult, directly affected by the Covid – 19 epidemic and natural disasters in 2020.
Union members and employees have been supported according to Decision No. 643/QD-TLĐ dated May 22, 2020 of the Presidium of the Vietnam General Confederation of Labor on support for members and affected employees by the Covid -19 epidemic, the support will not be received according to the Decision 1921. In the case of support under the Decision No. 643/QD-TLĐ dated 22 May 2020 of the Presidium of the Vietnam General Confederation of Labor but union members, workers still face special difficulties, the trade union levels scrutinize and continue to provide support according to the level specified in Decision 1921.
The above are the provisions in Decision 1921 on the recipients and specific criteria for the financial support from the Vietnam Confederation of Labor. Decision 1921 takes effect on January 12, 2021.
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On December 14, 2020, the Government issued Decree 145/2020 / ND-CP guiding the Labor Code on working conditions and labor relations (“Decree 145“). In which, there are many new regulations that Employees and Employers need to consider.
One of which is stipulated in labor regulation, detailed guidelines for Article 118 of the Labor Code in 2019, as follows:
– First, the employer must issue the labor regulations:
+ If 10 or more employees are employed, the labor regulations must be in writing;
+ If employing less than 10 employees, it is not required to issue a written labor rule, but must agree on the content of the labor discipline and material responsibility in the labor contract.
The Labor Code 2012, in Clause 1, Article 119 only stipulates: “The employer who employs 10 or more employees must have a written labor regulation.”
– Secondly, to add provisions on the basic contents that a labor regulation must have, specifically:
(1) Working time, rest time;
(2) Order at work;
(3) Occupational safety and sanitation at the workplace;
(4) Preventing and combating sexual harassment at the workplace; the order and procedures for handling sexual harassment at the workplace;
(5) Protection of assets and business secrets, technology secrets, and intellectual property of employers;
(6) In case of temporarily transferring the employee to work other than the labor contract;
(7) Acts of violation of labor discipline of the employee and forms of labor discipline;
(8) Material responsibility
(9) Persons competent to handle labor discipline
Items (4), (6) and (9) are the additional contents that are the basic contents that a labor regulation must have.
– Third, the works before and after the promulgation / amendment of the labor regulations:
+ Before issuing the labor regulations or amending and supplementing the labor regulations, the employer must consult with the representative organization of the employee at the grassroots level, for the workers at the facility. The consultation with the representative organizations of workers at the grassroots level shall comply with the provisions of Clause 1, Article 41 of Decree 145.
+ Labor regulations, after being issued, must be sent to each employee representative organization at the grassroots level (if any) and notified to all employees, and the main contents must be posted in necessary places at work.
+ In addition to detailed guidance in Decree 145, in Clause 4, Article 119 of the Labor Code 2019, there is also a provision related to the registration of the labor regulations, whereby: For branches, units, and production and business establishments located in many different geographical areas, the registered labor regulations shall be sent to the labor-specialized agency of the People’s Committee of the province where branches, units, and production and business establishments is located.
The above are some noteworthy new points related to the labor regulations under the new labor law, guided in Decree 145. Decree 145 takes effect from February 1, 2021.
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On December 14, 2020, the Government issued Decree 145/2020 / ND-CP guiding the Labor Code on working conditions and labor relations (“Decree 145“). In which, there are many new regulations that Employees and Employers need to consider.
One of them is the regulation on the order of handling the labor discipline, specifically as follows:
Decree 145 was born with some different adjustment contents compared to the provisions in Clause 12, Article 1 of Decree 148/2018/ND-CP on the process of handling labor discipline, specifically, the process of labor discipline will be conducted according to a 5-step process as follows:
(Legal basis: Article 70 + 71 Decree 145/2020/ND-CP)
Step 1: Employer make minutes of violation and notify relevant entities:
+ Case 1: Detecting at the time of violation: The employer makes a minute of violation => Notifies the grassroots trade union that the employee is a member; The employee’s legal representative is under 15 years old.
+ Case 2: Discovered after the time of violation: The employer does not make a minute of violation, the employer collects evidence proving the employee’s fault.
Step 2: Notice of the meeting on labor discipline:
+ Subject must receive the notice: Employee; The employee representative organization at the grassroots level where the employee is being disciplined is a member; Lawyers or advocacy representative organizations; For persons under 15 years old, there must be the participation of the legal representative.
+ Form of notice: The law does not specify the form of notification, but must ensure that all parties receive the notice before the meeting;
+ Content of notice: Content; Time; Place; The person is disciplined labor; The violation is subject to labor discipline.
+ Time limit for notification: At least 05 working days before the date of the meeting to handle the labor discipline.
Step 3: Check attendance confirmation and conduct a meeting on labor discipline
Subjects receiving notice must confirm their ability to attend the meeting:
+ Case 1: Unable to attend according to the notice => Negotiable with the employer, if the parties can not reach an agreement, the employer decides.
+ Case 2: Confirming attendance but absent or not confirming participation, the disciplinary meeting will be held.
Step 4: Meeting content
+ The content of the meeting to handle the labor discipline must be made in minutes, approved before the end of the meeting and signed by the meeting participant.
+ In case someone does not sign the record, the person making the record shall clearly state full name and reason for not signing (if any) in the content of the record.
Step 5: Make a disciplinary decision
+ Time limit for promulgation: The decision to handle the labor discipline must be issued within the period of the statute of limitations for handling the labor discipline.
+ Sending disciplinary decisions: The decisions on labor discipline must be sent to: Employees; The employee representative organization at the grassroots level where the employee is being disciplined is a member; Lawyers or advocacy representative organizations; For persons under 15 years old, there must be the participation of the legal representative.
Above is the process of labor discipline stipulated in Decree 145. Decree 145 days effective from February 1, 2021.
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On December 14, 2020, the Government issued Decree 145/2020 / ND-CP guiding the Labor Code on working conditions and labor relations (“Decree 145”). In which, there are many new regulations that Employees and Employers need to consider.
One of them is the salary basis to pay for the days the employee has not taken leave, as follows:
The employee, due to resignation, job loss or other reasons, has not taken annual leave or has not taken all the annual leave days, shall be paid in cash for these days. The salary basis to pay for the days the employee has not taken leave = Salary basis (:) The number of normal working days of the preceding month (X) the number of days has not been off or have not finished.
– According to Article 114 of the Labor Code 2012, detailed in Clause 3 and Clause 4 of Decree 05/2015/ND-CP, the salary basis for the employees’ days without leave is determined as follows:
The salary basis:
+ For the employee who has worked for 06 months or more: Is the average salary under the labor contract of the preceding 06 months before the employee resigns or loses his job or before the employer calculation of paying in cash for the unpaid annual days;
+ For employees who have worked under 06 months: Is the average salary under the labor contract of the whole working time.
– According to Article 113 of the Labor Code 2019, detailed in Article 66 and Clause 3, Article 67 of Decree 145, the calculation of salary for the employees’ unpaid days is determined as follows:
The salary basis: Is the salary under the labor contract of the month preceding the month the employee resigns or loses his job.
The above is the change in the salary basis to pay for the employee’s days without leave is specified in Decree 145. Decree 145 takes effect from February 1, 2021.
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