On November 18, 2020, the Government issued Decree No.135/2020/ND-CP on retirement age, this document takes effect force as of January 1st, 2021.
Accordingly, the regulation on the retirement age of the employee is as follows:
Firstly, for the employee working under normal working conditions, the retirement age for male employees is full 60 years and 03 months and for the female employee is full 55 years and 04 months; thereafter, every year an increase of 3 months for male workers until they reach full 62 years of age by 2028 and each year an increase of 4 months for female workers each year until they reach 60 years of age by 2035.
Retiring at a lower age than the retirement age in normal working conditions, Employees in the following cases may retire at a lower age but not more than 05 years of age compared to the regulations at the time of retirement, except for some other cases:
Having at least 15 years doing heavy, hazardous, dangerous occupations or jobs or extremely heavy, hazardous or dangerous occupations on the list issued by the Ministry of Labor – War Invalids and Social Affairs promulgate.
Having worked 15 years or more in regions with extremely difficult socio-economic conditions, including the period of time working in areas with regional allowance coefficient of 0.7 or more before January 1, 2021
The employee suffers a working capacity decrease of 61% or more.
Have a total working time of heavy, hazardous, dangerous or extremely heavy, hazardous or dangerous occupations or work, and have worked in a socio-economic area with extreme difficulty for 15 years or more.
At the same time, this Decree also defines time points to apply the transitional regulations such as: For male employees born in December 1960 and female employees born in December 1965, working in normal working conditions. then the retirement period ends on December 31th, 2020, and the time for pension enjoyment starts on January 1st, 2021.
On September 18, 2020, the Government issued the Decree No. 111/2020/ND-CP on Preferential Export Tariffs and Special Preferential Import Tariffs of Vietnam to implement the Free Trade Agreement between the Socialist Republic of Vietnam and European Union in the period 2020 – 2022.
This Decree applies to taxpayers according to the provisions of the Import Tax and Export Tax Law; Customs authorities, customs officers; organizations and individuals have rights and obligations related to imported and exported goods.
Goods exported from Vietnam to which the preferential export tax rates are applied must satisfy the following conditions:
2. There is a transport document showing destination as member territories of the European Union or the United Kingdom or Northern Ireland;
3. Having the import customs declaration of the export consignment of Vietnamese origin imported into the member territories of the European Union or the United Kingdom or Northern Ireland.
The provisions applying the preferential tax rates only apply to goods exported from Vietnam to the United Kingdom and Northern Ireland during the period from August 1, 2020 to the end of December 31, 2020.
For customs declarations of exported goods registered from August 1, 2020 to before the effective date of this Decree, if all regulations are met to enjoy tax rates If Vietnam’s exports of special preferences in this Decree have been paid at a higher tax rate, the overpaid tax amount shall be handled by the customs office in accordance with the law on tax administration.
This Decree comes into force from September 18, 2020.
On October 19, 2020, the Government issued Decree No.128/2020/ND-CP regulates the sanctioning of administrative violations in the field of Customs, the document takes effect from 10/12/2020.
Let’s take a look at a number of violations and the fine levels for administrative violations in the Customs domain:
Male The fine level for this act is from 10,000,000 VND to 100,000,000 VND, in addition, the additional penalty is confiscation of exhibits of violation and taking remedial measures that are forcible destruction of material evidences that are goods or articles and forcible remittance of an amount equal to the value of the material evidences that have been sold, dispersed or destroyed in contravention of the provisions of law
The fine level for this act is from 3,000,000 VND to 100,000.000 VND, in addition to applying additional penalties is confiscation of material evidence of violation and application of remedial measures that are forced to take out of the territory of Vietnam; forcible destruction of material evidences that are goods or articles, and forcible payment of an amount equal to the value of the material evidences which have been sold, dispersed or destroyed in contravention of law provisions.
The fine level for this act is from 30,000,000 VND to 50,000,000 VND. In addition, applying the remedial measure is forcible taking out of the Vietnamese territory and at the same time forcing to pay back an amount equal to the value of material evidences that have been consumed, dispersed or destroyed in contravention of law
The fine level for this act is from 10,000,000 VND to 80,000,000 VND, in addition to applying additional penalties is confiscation of material evidence of violation and application of remedial measures that are forced to take out of the territory of Vietnam; forcible destruction of material evidences that are goods or articles, and forcible payment of an amount equal to the value of the material evidences which have been sold, dispersed or destroyed in contravention of law provisions
Above is the content of a number of violations and administrative penalties in the field of Customs, please refer to Decree 128/2020 / ND-CP to have the next adjustment and review to avoid violations in the course of operation and business.
On September 28, 2020, the Government issued Decree No. 117/2020/ND-CP regulating the sanctioning of administrative violations in the health sector, replacing Decree 176/2013/ND-CP (“Decree No. 117/2020/ND-CP”).
Accordingly, Decree No. 117/2020 / ND-CP has increased the fine level for violations of regulations on cosmetic advertising through the form of seminars, conferences and events. As follows:
At Points a, d, dd, Clause 2, Article 49 of Decree No. 176/2013/ND-CP stipulates:
“Article 49. Violations against regulations on information about pharmacy, cosmetics, and medical equipment
c) Holding a conference or event to introduce cosmetics that is inconsistent with the application granted by a competent authority;
d) Holding a conference or event to introduce cosmetics using expired contents; Holding a conference or event to introduce cosmetics before the application is granted;
dd) Failing to notify the Service of Health of changes in the time and location of the conference or event for cosmetic introduction, which has been approved by Services of Health;”
Thus, the fine level under Decree 176/2013/ND-CP is only from 5,000,000 VND to VND 10,000,000 for violations of cosmetic advertising through seminars, conferences, groups Event (this is where the penalty for individuals, the penalty for the organization will be 2 times).
2. Acts and fine levels are specified in Decree No. 117/2020/ND-CP:
In Article 69 of Decree 117/2020/ND-CP stipulates:
Article 69. Violation of regulations on advertising cosmetics through the form of seminars, conferences, events
A fine ranging from VND 30,000,000 to VND 40,000,000 shall be imposed for one of the following acts of organizing seminars, conferences, or cosmetic introduction events:
Thus, the fine level under Decree 117/2020/ND-CP from VND 30,000,000 to VND 40,000,000 for violations of cosmetic advertising through the form of seminars, conferences, and organizations. event (this is where the penalty for individuals, the penalty for the organization will be 2 times).
Thus, we can see that, Decree No. 117/2020/ND-CP has increased the fine level for violations of regulations on cosmetic advertising through the form of seminars, conferences and events.
Decree No. 117/2020/ND-CP takes effect from November 15, 2020.
Hope the above information is helpful to The Valued Readers.
Bizlawyer is pleased to accompany with you!
On September 28, 2020, the Government issued Decree No. 117/2020/ND-CP regulating the sanctioning of administrative violations in the health sector, replacing Decree 176/2013/ND-CP (“Decree No. 117/2020/ND-CP”).
Accordingly, Decree No. 117/2020/ND-CP has added many violations related to alcohol and beer, which were not previously regulated in Decree 176/2013/ND-CP.
Including 8 articles, from Article 30 to Article 37 of Decree No. 117/2020/ND-CP, specifically including:
Thus, we can see that, Decree No. 117/2020/ND-CP has added many violations related to alcohol and beer, which were not previously regulated in Decree 176/2013/ND-CP.
Decree No. 117/2020/ND-CP takes effect from November 15, 2020.
Hope the above information is helpful to The Valued Readers.
Bizlawyer is pleased to accompany with you!
On September 28, 2020, the Government issued Decree No. 117/2020/ND-CP regulating the sanctioning of administrative violations in the health sector, replacing Decree 176/2013/ND-CP (“Decree No. 117/2020/ND-CP”).
Accordingly, Decree No. 117/2020/ND-CP has provided stricter regulations on monitoring infectious diseases in Viet Nam, specifically as follows:
2. Application of higher fines, more dissuasive
3. Adding the acts are considered administrative violations in monitoring infectious diseases.
In Article 6 of Decree 176/2013/ND-CP only stipulates: 3 groups of behaviors.
In Article 7 of Decree No. 117/2020/ND-CP stipulates: 7 groups of behaviors.
Thus, we can see that, Decree No. 117/2020/ND-CP issued tighter regulations in monitoring infectious diseases in Vietnam.
Hope the above information is helpful to The Valued Readers.
Bizlawyer is pleased to accompany with you!
On September 18, 2020, the Government promulgated Decree No. 111/2020/ND-CP on Preferential Export Tariffs and Preferential Import Tariffs special offers of Vietnam to implement the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union for the period 2020-2022.
Imported goods are subject to preferential import tax rates. In particular, under the EVFTA Agreement, the following conditions must be met:
3. Meet the requirements of origin of goods and have proof of origin in accordance with the provisions of the EVFTA Agreement.
Provisions on the application of preferential tax rates only apply to goods imported into Vietnam from the United Kingdom and Northern Ireland during the period from August 1, 2020 to the end of December 31, 2020.
For customs declarations of imported goods registered from August 1, 2020 to before the effective date of this Decree, if all regulations are met to enjoy tax rates. If Vietnam’s imported special preferences in this Decree have been paid at a higher tax rate, the overpaid tax amount shall be handled by the customs office in accordance with the law on tax administration.
This Decree comes into force from September 18, 2020.
On October 19, 2020, the Government issued Decree No. 125/2020/ND-CP on penalties
for administrative violations of tax and invoices. This Decree takes effect from December 5,
2020.
Accordingly, the principle of sanctioning administrative violations of tax and invoices will
be implemented as follows:
1. The sanctioning of administrative violations of taxes and invoices comply with the law on
tax administration and the law on handling of administrative violations.
2. Organizations and individuals will only be sanctioned for administrative violations of tax
and invoices when they commit acts of administrative violations of tax and invoices
according to the provisions of this Decree.
3. Organizations and individuals that commit many acts of administrative violation shall be
sanctioned for each violation, except the following cases:
a) In case the taxpayer incorrectly declares one or more items on the tax dossiers of the same
tax at the same time, the act of making false declaration in the case of tax procedure
sanction is only sanctioned for one act. incorrectly declaring the criteria on the tax dossier
with the highest fine bracket among the acts that have been carried out under the provisions
of this Decree and applying the violation aggravating circumstances many times;
b) If the taxpayer is late in submitting multiple tax declaration dossiers for multiple tax periods
at the same time but the same tax period, only one act of late submission of tax declaration
dossiers with the highest fine bracket in the number of acts that have been carried out under
the provisions of this Decree and repeatedly aggravated circumstances are applied.
If the late-filing tax declaration dossier is in the case of tax evasion, it shall be separated to
sanction the act of tax evasion;
c) If a taxpayer is late in submitting multiple notices or reports of the same type on invoices at
the same time, the taxpayer will be sanctioned for one act of late submission of notices and
reports on invoices with a high fine bracket. Most of the acts have been implemented in
accordance with this Decree and the aggravating circumstances are applied many times;
d) The acts of violation on illegal use of invoices or illegal use of invoices which are
sanctioned under Articles 16 and 17 of this Decree will not be sanctioned according to
Article 28 of this Decree.
4. In cases where in an administrative procedure there are many components of the dossier,
which are prescribed more than one act of administrative violation in this Decree, the
violating organization or individual shall be sanctioned for each act of violation.
5. For the same act of tax-related administrative violation or invoice, the fine level for an
organization is equal to 2 times of the fine level for an individual, minus the fine level for
the act specified in Article 16. Article 17 and Article 18 of this Decree.
On October 19, 2020, the Government issued Decree No.126/2020/ND-CP detailing a
number of articles of the Law on Tax Administration, which takes effect from December 5 th ,
2020.
One of the highlights of this Decree is the regulations on tax administration for taxpayers
during the period of suspension of business or business, specifically as follows:
1. Taxpayers are not required to submit tax declaration dossiers, unless taxpayers suspend their
operations or do business for an entire month, quarter, calendar year or fiscal year, they must still
submit monthly or quarterly tax declaration dossiers; year settlement records.
2. Business households and individuals that pay presumptive taxes shall suspend their operations
or do business, and may have their presumptive tax obligations re-determined by tax offices
according to the Finance Minister's regulations.
3. Taxpayers are not allowed to use invoices and are not required to submit reports on the use of
invoices; In case taxpayers are approved by tax authorities to use invoices according to
regulations, they must submit tax declaration dossiers and submit reports on use of invoices.
4. Taxpayers must abide by decisions and notices of tax administration agencies on the urging,
collection of debts and coercive enforcement of administrative decisions on tax administration,
inspection and examination of law observance on tax and handle violations of tax administration
in accordance with the Law on Tax Administration.
