On June 13, 2019, the Government issued Decree No. 51/2019 / ND-CP stipulating sanctions against administrative violations in science and technology activities and technology transfer. The Decree takes effect from August 1, 2019.
Accordingly, the Government retains the maximum fine in science and technology activities, technology transfer for individuals is VND 50 million, and organizations is VND 100 million. However, with new penalties will increase with each specific violation. For cases of committing frauds or deceit to receive State supports and preferences according to the provisions of the relevant technology transfer legislation, the maximum fine level of up to VND 40 million will be increased. 10 million compared to current regulations.
Individuals who transfer technology from Vietnam to abroad or from abroad to Vietnam on the List of technologies banned from transfer will be fined up to VND 50 million.
For acts of violations occurring before August 1, 2019 which are later discovered or being considered and settled, the provisions that are beneficial to organizations and individuals shall apply.
The new regulations of the Government have raised the responsibilities of organizations and individuals when committing acts of violation in scientific and technological activities, technology transfer, further enhancing the building of a healthy environment in this field.
On December 17, 2018, the Minister of Transport issued Circular 59/2018 / TT-BGTVT guiding the labeling of energy for motorcycles, motorbikes manufactured, assembled and imported. This Circular takes effect from January 1, 2020.
Accordingly, Energy Label is a label that provides information related to the type of fuel used, fuel consumption of motorcycles and mopeds. Establishments manufacturing and importing motorcycles and mopeds must conduct fuel consumption testing. The fuel consumption test is conducted according to Vietnam’s standards corresponding to each type of object. Then, based on the test report to publish information on fuel consumption according to regulations before making energy labeling. At the same time, the facility is solely responsible to the law for the accuracy and truthfulness of the published fuel consumption content.
The disclosure of information related to fuel consumption shall be made in the following forms:
– Send the fuel consumption report of the type of vehicle to the quality management agency for publication on the quality management website.
– Posting fuel consumption on websites of vehicles manufacturing, importing and trading establishments (if any).
Public information must be maintained throughout the time the manufacturer, importer, and trader of a vehicle makes such type of vehicle available to the market. After sending the public information to the quality management agency, the manufacturer and importer shall carry out energy labeling on each vehicle at an easy-to-see position before being put on the market. Energy labels must be maintained by the manufacturer, importer and trader of the vehicle until the vehicle is delivered to the consumer.
This Circular provides guidelines for energy labeling for unused, imported or manufactured motorbikes and mopeds. Accordingly, starting from January 1, 2020, energy labeling as prescribed above must be compulsory. Prior to this, energy labeling was encouraged by the state.
Regulations on energy labeling are essential, with the aim of making information transparent to control energy usage, encouraging people to choose energy-efficient means.
On October 10, 2019, the Ministry of Construction issued Circular 05/2019 / TT-BXD amending and supplementing the Appendix of Circular 05/2018 / TT-BXD dated June 29, 2018 on guidelines for mineral export. production of construction materials. Circular 05/2019 / TT-BXD takes effect from December 1, 2019.
Accordingly, replacing Appendix I of the List, specifications and technical specifications of minerals as construction materials in Circular 05/2018 with a new Appendix.
Specifically, supplementing the following minerals:
– Sand crushed from gravel, pebbles, quartzite, sandstone, quartz … for molding or other fields;
– Paving stones, granules, granules, crushed stone, stone powder and similar products;
– Other stones used as monuments or construction stones, for other purposes;
– Block stone with a volume of more than 0.5 m3 is derived from white marble;
– Limestone used as raw materials for lime production, cement or other fields.
The promulgation of Circular 05/2019 / TT-BXD has helped supplement the list of minerals as export construction materials to create favorable conditions for mining enterprises to expand their supply of raw materials not only within the country but also abroad.
On October 8, 2019, the Government issued Decree No. 76/2019 / ND-CP Stipulating policies for cadres, civil servants, public employees, employees and salaries of the armed forces Cooperation in areas with extremely difficult socio-economic conditions takes effect on October 15, 2019, replacing the Government’s Decree No. 116/2010 / ND-CP of December 24, 2010, on policies for cadres, civil servants, public employees and wage earners in the armed forces working in areas with exceptionally difficult socio-economic conditions and Decree No. 64/2009 / ND-CP of January 30 July 2009 of the Government on policies for health officials and public employees working in areas with extremely difficult socio-economic conditions.
Accordingly, Decree No. 76/2019 / ND-CP has added regulations on vocational preferential allowances and mobile allowances and ethnic minority language teaching allowances for teachers and administrators. education in areas with extremely difficult socio-economic conditions compared with the two Decrees No. 116/2010 / ND-CP and Decree No. 64/2009 / ND-CP.
Article 11. Preferential allowances by occupation
“Occupational preferential allowances equal to 70% of the current salary (according to the payroll prescribed by the Party and State competent authorities) plus the leading position allowances, seniority allowances (if any) ) Applicable to real-time working in extremely difficult socio-economic areas of the subjects specified in Article 2 of this Decree, including:
1. Civil servants, public employees and employees being teachers, educational management officers in educational establishments and vocational education establishments;
2. Civil servants, public employees and laborers directly engaged in medical professional work in State-run medical establishments include: commune-level medical stations; Health stations agencies, schools; Regional polyclinic; Maternity homes, medical centers, hospitals and other medical facilities of the commune or higher level;
3. Officers, professional armymen, defense officers, military medical personnel directly engaged in medical professional work at medical stations in combination with civilian military personnel “.
Article 12. Allowances for traveling and teaching ethnic minority languages for teachers and education management officials working in areas with exceptionally difficult socio-economic conditions
“1. Mobility allowance
Teachers and education management officials who are in charge of illiteracy eradication and education universalization must go to villages and receive mobile allowances of 0.2 coefficient of base salary.
2. Allowances for teaching ethnic minority languages.
Teachers and educational management officials who teach ethnic minority languages are entitled to a subsidy of 50% of the current salary (according to the payroll prescribed by the Party and State competent authorities) plus the position-based allowance. directing, seniority allowances beyond the framework (if any) ”.
The addition of two types of career-specific preferential allowances; Mobile allowances and allowances for teaching ethnic minority languages for teachers and education management officials working in areas with exceptionally difficult socio-economic conditions, contributing to raising incomes of staff members organizations in the field of education, health care and national defense in regions with exceptionally difficult socio-economic conditions.
On September 30, 2019, the Ministry of Finance issued Circular No. 68/2019 / TT-BTC guiding the implementation of a number of articles of the Government’s Decree No. 119/2018 / ND-CP of September 12, 2018. regulations on electronic invoices when selling goods and providing services. This Circular takes effect from November 14, 2019.
According to the Circular, cases of e-invoices with codes of tax authorities, when in error, will be handled as follows:
Case 1: The seller detects that an electronic invoice has a tax code of the tax authority and has not sent it to the buyer with a mistake shall handle it as follows:
– Seller notifies tax authorities about invoice cancellation.
– Make a new electronic invoice, digitally sign and electronically send to the tax authority to issue a new invoice code to replace the invoice made to send to the buyer.
Case 2: In case an electronic invoice with a code of the tax authority has been sent to the buyer to detect an error, the case shall be handled as follows:
– Mistakes about the name and address of the buyer but not wrong tax code, other content is not wrong: The seller does not have to re-invoice but only informs the buyer and the tax authority
– Wrong tax identification number, the amount stated on the invoice, the wrong tax rate, tax amount, or goods on the invoice are not in accordance with the specifications and quality:
+ The seller and the buyer make a written agreement specifying the error, at the same time the seller notifies the tax authority of the cancellation of the new electronic invoice and new electronic invoice.
+ After receiving the notice, the tax authority shall cancel the e-invoice that has been issued with an error and stored on the tax office’s system.
+ Seller signs, digitally signs on the new e-invoice instead, then the seller sends the tax authority to the tax authority to issue the code for the new electronic invoice.
Case 3: Tax authorities detect errors, the way to handle it is as follows:
– If tax authorities detect that an e-invoice has been erroneously issued, the tax agency shall notify the seller so that the seller can check the mistake.
– Within 02 days from the date of receiving the tax authority’s notice, the seller shall notify the tax authority in the form of the cancellation of electronic invoices with erroneous codes and electronic invoices. New, digitally signed, digitally submitted to the tax authorities for issuing new electronic invoices to send to buyers.
– If the seller fails to notify the tax authority, the tax authority shall continue to notify the seller of the error of the code-issued invoice for the seller to adjust or cancel the invoice.
Circular No. 68/2019 / TT-BTC detailing how to handle e-invoices with tax codes of tax authorities when errors make it easier to deploy and use e-invoices.
On September 20, 2019, the Ministry of Finance issued Circular No. 66/2019 / TT-BTC amending and supplementing a number of articles of Circular No. 110/2015 / TT-BTC dated July 28, 2015 of the Ministry of Finance on the main guide to electronic transactions in the tax field. The circular takes effect from November 5, 2019.
Accordingly, taxpayers are allowed to make electronic tax payment transactions 24 hours a day and 7 days a week, including weekends and holidays; At the same time, stipulating how to determine the time for electronic tax filing in 04 cases, specifically as follows:
– For electronic tax registration dossiers: Is the date written on the tax agency’s notices of receipt of electronic tax registration dossiers sent to taxpayers;
– For electronic tax return: is the date written on the notice of acceptance of electronic tax records sent by the tax authority to the taxpayer;
– For electronic tax payment receipts: is the date written on the tax agencies’ notices of receipt of electronic tax payment documents sent to taxpayers;
– For electronic tax refund dossiers: Is the date written on the tax agencies’ notices of acceptance of electronic tax refund dossiers sent to taxpayers;
Tax authorities may send notices to taxpayers via the web portal of General Department of Taxation or through organizations providing value-added services on electronic tax transactions (T-VAN).
New regulations of the Ministry of Finance have removed obstacles for the deadline for tax payment for businesses in the declaration and payment of customs clearance for electronic tax payment transactions.
On August 29, 2019, the Ministry of Transport issued Circular No. 31/2019 / TT-BGTVT providing regulations on speed and safe distance of motor vehicles and special-use vehicles participating in road traffic. This Circular takes effective from October 15, 2019.
According to the above provisions, the maximum speed allowed for motor vehicles (except for those specified in Article 8 of this Circular) to join traffic in densely populated areas (except highways).
Double track; one-way roads with two or more motor lanes of 60 (km / h);
A two-way street; one-way roads with one motorized lane of 50 (km / h).
Explain the concept of motor vehicles, according to the provisions of Clause 18, Article 3 of the 2008 Road Traffic Law: “Motor vehicles include cars; tractor; trailers or semi-trailers pulled by cars or tractors; two-wheel motorcycles; three-wheel motorcycles; motorbikes (including electric motorbikes) and the like ”.
According to Article 8 of Circular No. 31/2019 / TT-BGTVT: “Maximum speed allowed for special-use vehicles, motorbikes (including electric motorbikes) and similar vehicles on roads (except roads highways for special-use motorbikes, mopeds (including electric motorbikes) and the like when participating in traffic with the maximum speed of not exceeding 40 km / h ”.
Besides, according to the provisions of Circular No. 06/2016 / TT-BGTVT: “Promulgating the national technical regulation on road signs”
“3.39. Motorbikes (also called motorbikes) are two- or three-wheeled motor vehicles and the like, driven by engines with a cylinder capacity of 50 cm3 or more, with a vehicle self-weight not exceeding 400 kg for 2-wheel motorbikes or the permitted transportable volume determined according to the certificate of technical safety and environmental protection inspection of road motor vehicles from 350 kg to 500 kg for 3-wheel motorbikes . This concept does not include motorcycles mentioned in Clause 3.40 of this Article ”.
“3.40. Motorcycle means a motor-powered vehicle with two or three-wheelers and the maximum design speed not exceeding 50 km / h. If the drive is a heat engine, the working capacity or equivalent capacity should not be larger than 50 cm3 ”.
Thus, according to the above concept, motorbikes and mopeds are two different concepts, according to which, there is now some information that people are worried about that two-wheeled motorbikes can run at no more than 40km/h is incorrect.
On September 16, 2019, the Prime Minister issued Decision No. 28/2019 / QD-TTg on amending and supplementing Article 2 of Decision No. 45/2017 / QD-TTg dated November 16, 2017, amending and supplementing the Prime Minister’s Decision No. 36/2016 / QD-TTg of September 1, 2016, defining the application of ordinary tax rates to imported goods.
Specifically, the Prime Minister amended and supplemented the Appendix of the List of common import tax rates table prescribed in Article 2 of Decision No. Article 2 of Decision No. 45/2017 / QD-TTg of November 16, 2017. 2017. Whereby:
– Reduction of the ordinary import tax rate of crude oil goods item code 2709.00.10 from 5% to 0%;
– Amending description of commodity code 4907.00.10 from “Banknotes (banknotes), legal but not yet circulated into” Banknotes, legal documents “and keeping the tax rate unchanged 5%;
– To amend the description of goods item code 8457.20.00 from “Single-position processing machine” to “Single-piece structure machine (one processing position)” and maintain the tax rate of 5%;
– Amending description of commodity code 8457.30.00 from “Multi-position shifting processing machine” into “Multi-position shifting processing machine” and maintaining the tax rate of 5%.
Previously, maintaining the import tax rate of 5% for crude oil made petrochemical refineries suffer losses, reducing the efficiency of processing petroleum products.
The Government’s reduction of crude oil import tax is an opportunity for domestic refineries to access imported crude oil at competitive prices.
On September 5, 2019, the Ministry of Finance issued Circular 62/2019 / TT-BTC amending and supplementing a number of articles of Circular No. 38/2018 / TT-BTC providing for goods origin determination. import Export. Accordingly, Circular 62/2019 / TT-BTC has some noticeable new points related to the determination of the origin of exports and imports to apply special preferential tax rates within the framework of the Agreement Comprehensive and Progressive Trans-Pacific Partnership (“CPTPP Agreement”) is as follows:
Firstly, supplement the provisions on documents certifying goods origin to apply special preferential tax rates under the CPTPP Agreement. Accordingly, this document must contain all 09 minimum information and must be issued in paper or electronic form. In case documents are not in English, customs declarants must translate them into Vietnamese or English and take responsibility for the contents of the translations.
Secondly, regarding the time of submission of documents certifying goods origin to apply special preferential tax rates, Circular 62/2019 / TT-BTC guides customs declarants to submit to customs offices at the time of point of customs procedures for importing one of the following documents: 01 original copy of the certificate of origin of goods issued by the exporter or manufacturer (the document of self-certification of origin of goods); 01 original copy of the Certificate of Origin (C / O) issued by the competent authority of the exporting member country.
In order to apply the special preferential tax rate in the absence of declaration to apply the special preferential tax rate at the time of import customs clearance, the declarant is responsible for clearly stating the origin of goods and slow declaration of documents certifying goods origin on the customs declaration of import at the time of carrying out customs procedures. At the same time, the declarant additionally submits and submits 01 original copy of the certificate of origin within 12 months from the date of registration of the customs declaration.
Thirdly, in the event that a CPTPP member country informs that the certification of origin of goods issued only by the competent authority or the exporter or producer is approved by the CPTPP, Within 01 working day from the date of receipt of sufficient information from the exporting member country, the General Department of Customs will notify the Customs Departments of provinces and cities about the application of documents. the above-mentioned certificate of origin, the list of agencies competent to issue certificates of origin of goods of the exporting member country, the list of approved exporters, producers and other relevant information (if any).
This Circular takes effect from October 21, 2019. The promulgation of Circular 62/2019 / TT-BTC supplementing a number of new regulations guiding the determination of the origin of export and import goods to apply special preferential tax rates under the CPTPP Agreement is an effort. The Ministry of Finance and the General Department of Customs in implementing the commitments in the CPTPP in the field of customs.
