On June 28, 2019, the Minister of Labor, War Invalids and Social Affairs issued Circular No. 10/2019/TT-BLDTBXH guiding the adjustment of pensions, social insurance allowances and monthly allowances for Subjects specified in Clauses 1, 2, 3 and 8 of Article 1 of Decree No. 44/2019 / ND-CP of May 20, 2019 of this Government, this Circular takes effect from August 15, 2019 .
Circular No. 10/2019 / TT-BLĐTBXH issued regulations on calculating pensions and social insurance allowances, specifically as follows:
Pension, social insurance, monthly allowance from July 2019 = Pension, social insurance, al lowance in June 2019 x 1.0719
Accordingly, from the date of July 1, 2019, the pension, social insurance and monthly allowances of the above subjects will be increased by 7.19% compared to the pension and social insurance allowance. and the monthly allowance of June 2019. Subjects of this Circular shall apply the above adjustment level, including:
+ Officials, civil servants, workers, employees and workers; Military personnel, people ‘s policemen and people working on essentials are receiving monthly pensions.
+ Officials of communes, wards and townships stipulated in Decree No. 92/2009 / ND-CP dated October 22, 2009, Decree No. 121/2003 / ND-CP dated October 21, 2003 and Decree No. 09 / 1998 / ND-CP dated January 23, 1998 of the Government enjoying monthly pensions and allowances.
+ People who are receiving monthly allowance for loss of working capacity as prescribed by law; those who are receiving monthly allowances under Decision No. 91/2000 / QD-TTg of August 4, 2000, Decision No. 613 / QD-TTg of May 6, 2010 of the Prime Minister; Rubber workers are receiving monthly benefits.
+ People who are receiving monthly labor accident and occupational disease allowance.
Adjustments to pensions and social insurance allowances are increasingly in favor of workers, when the adjustment is in the direction of high growth (7.91%) compared to the previous time. Thus, the regimes stipulated in this Circular are officially implemented from July 1, 2019.
On June 14, 2019, at the 7th session, the XIV National Assembly passed Law No. 42/2019 / QH14 amending and supplementing a number of articles of the Law on Insurance Business and the Intellectual Property Law. This law takes effect from November 1, 2019, except the following cases take effect from January 14, 2019 (the time before this Law was enacted:
– Application for establishing industrial property rights with the filing date from January 14, 2019;
– Request to cancel the validity of Patents for invention, Patents for utility solutions, Certificates of registration of geographical indications issued on the basis of applications for establishing industrial property rights with the filing date from January 14, 2019;
– The request for invalidation of a trademark registration certificate is made from January 14, 2019;
– The lawsuit against infringement of intellectual property rights is accepted by a competent agency from January 14, 2019; Other requirements for intellectual property protection are carried out from January 14, 2019
Accordingly, Law No. 42/2019 / QH14 has amended and supplemented some following basic provisions of the current Intellectual Property Law:
– First, the legal effect with a third party on the contract of using industrial property rights (licensing contract):
Under the current Intellectual Property Law, the contract of industrial property rights is valid for the third time from the time of registration, including a trademark use contract. However, Law No. 42/2019 / QH14 amended this content in the direction: the contract of use of industrial property rights is valid for the third time from the time of registration unless the right to use the trademark.
– Secondly, on the basis of compensation for material damage:
According to the current Intellectual Property Law, there are two methods, based on the following to determine the material damage caused by infringement of intellectual property rights:
+ Total physical damage in money plus the profit that the defendant has obtained due to an infringement of intellectual property rights, if the plaintiff’s reduced profits have not been included in the total damage material;
+ The transfer price of the right to use the object of intellectual property is assumed to be transferred by the plaintiff to the right to use that object under the contract to use the object of intellectual property within the scope corresponding to the infringement. made;
However, according to Law No. 42/2019 / QH14, intellectual property right holders have the right to devise a calculation method other than the above two methods. This is an important new point, expanding the scope, methods and bases for determining material damage, because when the above mentioned bases cannot be used, the Court will determine the value of damage and value. The damage determined by the Court does not exceed VND 500 million.
– Thirdly, about the plaintiff’s liability for the defendant when the Court determines that the defendant did not commit infringement of the plaintiff’s intellectual property rights:
Law No. 42/2019 / QH14 supplemented and clarified the responsibilities of plaintiffs in case the Court determines that the defendant has no infringement acts as follows: “Organizations and individuals are defendants in the lawsuit violating intellectual property rights, if it is concluded that the Court does not commit infringement, it is entitled to ask the Court to force the plaintiff to pay him reasonable expenses to hire a lawyer or other expenses as prescribed. under the law”
Thus, Law No. 42/2019 / QH14 has amended and supplemented many important provisions of the current Intellectual Property Law, contributing to better protection of the rights of intellectual property rights owners and individuals, another organization, contributing to bringing Vietnam’s intellectual property legal framework closer to international standards and standards, including CPTPP.
On December 31, 2018, the State Bank of Vietnam issued Circular No. 48/2018/TT-NHNN stipulating savings deposits issued by the State Bank of Vietnam. This Circular takes effect from July 5, 2019.
Accordingly, one of the highlights of this Circular has provisions relating to the objects of deposit in the bank, specifically in Article 3, Circular No. 48/2018/TT-NHNN:
– Vietnamese citizens aged full 18 or older are allowed to deposit savings at banks.
– Citizens aged between full 15 years and 18 years shall not be restricted to civil act capacity or lose civil act capacity to deposit savings at banks.
– In case Vietnamese citizens have limited capacity for civil acts or lose civil act capacity or are under 15 years old, the transaction of savings deposits must be conducted through the legal representative.
Also according to this Circular, credit institutions must provide a measure for depositors to look up savings deposits.
The supplement of the regulation of people under 15 years old is still allowed to deposit savings at the Bank which is in accordance with the reality. Because the 15-year-old also participates in labor relations (for light jobs such as dancing, circus singing, embroidery, wood art … depending on the age), under the light work category, people are used 15 working years Issued together with Circular No. 11/2013 / TT-BLĐTBXH dated June 11, 2013 of the Minister of Labor, War Invalids and Social Affairs. Therefore, they also have a source of income, assets (to be donated, promised reward, inherited …) so they have the right to deposit savings for these funds to enjoy the benefits under the provisions of the law. the law. However, those under 15 years of age who do not have full civil act capacity and limited civil act capacity, the implementation of savings deposit transactions must be done by the legal representative.
On June 5, 2019, the Ministry of Planning and Investment issued Official Letter No. 3763/BKHDT-HTX guiding the conversion of cooperatives to enterprises.
Accordingly, if the cooperative organizes and operates incompatible with legal regulations or wants to convert to another type of organization and does not fall into the state of “insolvency”, it shall perform as follows:
Step 1: Conduct a member meeting, specifically:
– Prepare member congresses according to Article 31, 32 and 33 of the Cooperative Law and Clause 2 Article 32 of Decree 193/2013/ND-CP of the Government.
– The Members’ General Meeting voted and issued a Resolution on voluntary dissolution to implement the cooperative transformation.
Step 2: Voluntary dissolution according to the procedure in Clause 1, Article 19 of Decree 193/2013 / ND-CP
– The Board dissolves the work in accordance with the provisions of Point a, Point b, Clause 1, Article 54 of the Cooperative Law 2012, referring to the sequence including single steps such as:
– Prepare inventory report, evaluate the whole operation and financial situation of the cooperative.
– Develop plans to deal with assets, capital, debts, liquidation of economic contracts of cooperatives and publicly notify members, workers, individuals and related organizations.
– The Dissolution Council makes a written agreement on the voluntary dissolution plan if approved by the members, employees, individuals and related organizations, etc.
Step 3: Establish new businesses according to regulations.
Therefore, the content of guidance according to the aforementioned Official Dispatch creates a more uniform understanding in the process of transforming the enterprise type in order to facilitate the implementation of the enterprise as well as the management of the agency. government.
On 24/05/2019, The Supreme People’s Court of Judges issued Resolution No. 03/2019/NQ-HDTP guiding the application of Article 324 of the Penal Code on “Money laundering” offenses. This resolution takes effect from 07/07/2019.
Resolution 03/2019/NQ-HDTP clarifies the concept of “knowing or having a basis to know that other people commit crimes”. Four cases are explained in detail, such as: offenders know directly the money and property committed by others; know through mass media about source crime; By common sense and by law, it is necessary to know the origin of the money due to the crime.
There are 5 major facts to condemn, including:
1. Acts of directly or indirectly participating in financial and banking transactions (performing, supporting the implementation or through other people to perform, assisting in the conduct of acts aimed at hiding the origin legality of money and property committed by the offender with or having grounds to know that it is committed by another person);
2. Acts of directly or indirectly participating in other transactions (implementation, support for implementation or through others to perform, support the implementation of acts to conceal illegal sources of money , the property committed by the offender has or has grounds to know that it is committed by another person);
3. Acts of using money and property that they commit crimes with or knowing or having grounds to know are committed by other persons to conduct business activities (using money and financial resources) produce one, several or all stages of the investment process from production to consumption of products or provision of services in the market for profit purposes);
4. Behavior of using money and property due to a crime, whether or not knowing or having a basis to know that another person commits an offense and takes part in conducting other activities (using money and property to providing services, building schools, hospitals or using them as sponsorships, charities, humanitarian aid or other activities);
5. Acts of hindering the verification of information on the origin and nature of property (deliberately causing difficulties or obstacles to clarifying the origin, true nature, position, process of movement or office property for money and property (for example, providing false documents and information; not providing, providing incomplete; canceling, destroying, repairing, erasing documents and evidence …).
Resolution 03/2019/NQ-HDTP showing the criminal prosecution of money laundering can be conducted concurrently with criminal prosecution of criminal offenses and does not exclude the prosecution criminal crime source.
Thus, Resolution 03/2019/NQ-HDTP adds many contents and concretizes qualitative details on “Money laundering” in order to remove obstacles in practical application.
On 24/05/2019, the Government issued Decree No. 40/2019/ND-CP amending and supplementing a number of articles of decrees detailing and guiding the implementation of environmental protection laws. The Circular takes effect from 01/07/2019.
Accordingly, only organizations and individuals with production facilities using scrap are allowed to import scrap as raw materials for production and must meet the following requirements:
– Meet the requirements and responsibilities for environmental protection;
– There are environmental impact assessment reports approved by the Ministry of Natural Resources and Environment, including the contents of using imported scrap as production materials;
– Being granted a certificate of completion of environmental protection works or hazardous waste treatment permits;
– Having a certificate of eligibility for environmental protection in importing scrap.
– Besides, the Decree stipulates that imported scrap is only allowed to be unloaded to the port when:
– In case of receiving goods on the manifest of goods, there is a certificate of satisfaction of environmental conditions in the import of invalid scraps and a volume of imported scrap;
– In case of receiving goods on E-Manifest, there is a written confirmation that the deposit is guaranteed to be imported.
At the same time, the Decree supplemented the list of industrial production models that are at risk of causing environmental pollution, providing additional and replacement contents of the list of projects that must be prepared for environmental impact assessment reports or must register an environmental protection plan; make an appeal, paying more attention to environmental protection activities in all economic activities of the country.
On 26/06/2019, the Government issued Decree No. 57/2019/ND-CP stipulating preferential export tariffs and special preferential import tariffs to implement a comprehensive and progressive partnership agreement. Trans-Pacific period 2019-2022 takes effect on 26/06/2019.
Accordingly, Decree No. 57/2019/ND-CP has the following outstanding contents:
– The Decree promulgates the Preferential Export Tariff for the implementation of the CPTPP Agreement and the Special Preferential Tariff for the implementation of the CPTPP Agreement; List of goods and special preferential import tariffs for used cars applying tariff quotas to implement CPTPP Agreement.
– Preferential export tax rates will follow periods when exported to each country for each item.
– Non-preferential items of the Export Tariff are subject to a 0% tax rate when exported to the Australian territory; Canada; Japan; Mexican Federation; New Zealand; Republic of Singapore.
– Particularly preferential import tax rates and goods items subject to tariff quotas shall apply according to stages imported from the countries prescribed for each goods code.
Thus, Decree No. 57/2019/ND-CP has detailed regulations on goods codes, description of goods, export and import tax rates when Vietnam implements CPTPP Agreement period 2019-2022.
On May 20, 2019, the Government issued Decree 44/2019/ND-CP on adjustment of pensions, social insurance and monthly allowances. Accordingly, this Decree takes effect from July 1, 2019.
Specifically, from July 1, 2019, an increase of 7.19% on pension, social insurance and monthly allowance of June 2019 for the following subjects:
Firstly, cadres, civil servants, workers, employees and workers (including those who have voluntary social insurance participation, who retire from Nghe An farmers’ social insurance fund turn to Decision No.41 / 2009 / ND-TTg dated March 16, 2009 of the Prime Minister); Military personnel, people ‘s policemen and people working on essentials are receiving monthly pensions.
Secondly, officials of communes, wards and townships are stipulated in Decree No. 92/2009 / ND-CP dated October 22, 2009, Decree No. 121/2003 / ND-CP dated October 21, 2003 and Decree No. 09/1998 / ND-CP dated January 23, 1998 of the Government enjoying monthly pensions and allowances.
Thirdly, people are entitled to monthly labor loss allowance in accordance with the law; those who are receiving monthly allowances under Decision No. 91/2000 / QD-TTg of August 4, 2000, Decision No. 613 / QD-TTg of May 6, 2010 of the Prime Minister; Rubber workers are receiving monthly benefits.
Fourth, Commune, ward and township officials are receiving monthly allowance according to Decision No. 130 / CP dated June 20, 1975 of the Government Council and Decision No. 111-HDBT dated October 13, 1981 of the Association. co-minister.
Fifth, Military personnel are entitled to a monthly allowance according to Decision No. 142/2008 / QD-TTg dated October 27, 2008, Decision No. 38/2010 / QD-TTg of May 6, 2010 of the Prime Minister. Goverment.
Secondly, the People’s Police are receiving monthly allowance according to the Decision No. 53/2010 / QD-TTg of August 20, 2010 of the Prime Minister.
Seventh, Military, public security personnel, people working in basic occupation are entitled to salaries like those of military and public security people who are receiving monthly allowances under Decision No. 62/2011 / QD-TTg dated November 9 2011 by the Prime Minister.
Eighthly, he is receiving monthly labor accident and occupational disease allowance.
In summary, the promulgation of Decree 44/2019/ND-CP has shown the interest of the State to those who are entitled to pensions, social insurance benefits and monthly allowances, as well as the efforts in improving welfare and social security.
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.
