On April 18, 2019, the General Department of Customs issued Decision No. 1157 / QD-TCHQ regulating the promulgation of regulations on management and use of customs fees effective on April 18, 2019.
Accordingly, Decision No. 1157 / QD-TCHQ has the following outstanding contents:
– The General Department of Customs is allowed to leave all the collected fees to cover the costs of providing services and collecting fees.
– Annually, the Customs Departments of provinces and cities shall make customs revenue and expenditure estimates and send them to the General Department of Customs (via the Finance – Administration Department) for evaluation and general synthesis in the revenue and expenditure estimates. State budget yearly sent to the Ministry of Finance.
– The General Department of Customs assigns the customs revenue and expenditure estimates to the budget-using units under and attached to the General Department of Customs on the basis of the estimates assigned by the Ministry of Finance and the unused customs fees. During the year, it will be transferred to the following year to continue using according to regulations.
– There are two spending regimes including spending on self-control and not self-control.
Thus, Decision No. 1157/QD-TCHQ issued regulations on management and use of customs fees for the General Department of Customs, the provincial, inter-provincial and municipal Customs Departments to implement.
On 31/01/2019, the General Director of Vietnam Social Insurance issued Decision No. 116/2019/QD-BHXH promulgating the process of settling the social insurance regimes and paying for health insurance. Social insurance, unemployment insurance, effective from 01/05/2019.
Accordingly, Decision No. 166/QD-BHXH stipulates a number of issues related to the first-time occupational accident and occupational disease regime. In this article, the author would like to mention the above problem in accordance with the current law.
The following terms are abbreviated:
• Social insurance: Social insurance
• Labor accidents: Labor accidents
• BNN: Occupational disease
• Labor skills: Labor ability
• GDYK: Medical assessment
In the process of settling the social insurance regimes and paying social insurance and unemployment insurance regimes (promulgated together with this Decision), it is prescribed for settlement of regime benefits. Occupational accidents and work-related diseases in the first case of occupational accidents and occupational diseases include:
• Minutes of appraising the level of labor impairment of the GCC Council or a copy of the certificate of HIV / AIDS infection due to occupational risks in case of HIV / AIDS infection due to occupational risks (equivalent to If labor productivity is reduced by 61%), if the job allocation is higher than the rate of 61%, the application for work-related diseases in this case must have a Minutes of Labor Contract.
• In case of inpatient treatment: Copy of hospital discharge or copy of medical record after treatment of occupational accidents or work-related diseases.
• In case of work-related diseases, but not inpatient treatment, there is an additional examination of work-related diseases.
• Appointment of medical examination and treatment facility, orthopedic facility, rehabilitation according to regulations on the PGSGS level (if any).
• Written request for settlement of occupational skills and occupational diseases regime according to form No. 05A-HSB.
• In case of payment of payment fees, there will be additional invoices and vouchers for collecting fees; a list of contents of the establishment’s evaluation of the production process.
For the settlement of the occupational health regime – BNN, the social insurance agency has abolished the stipulation that there must be a social insurance book, papers for examination and treatment of initial injury for outpatient cases and a number of documents proving that traffic accidents. Compared to the previous documents, this Decision incorporates the profile components of the procedures, specifically the composition of documents for cases of occupational accidents and work-related diseases that have been reduced and integrated into each other, no also separate as before. The content is more specific and clear, the composition of documents is also greatly reduced, which facilitates the employees in the process of finalizing documents, implementing procedures and enjoying the subsidy regime of me The reduction of profile components does not mean that the beneficiary will take advantage of that to deliberately benefit individuals, but the social insurance agency will have its own mechanism to control and manage closely, ensuring for employees who enjoy the most legitimate rights in accordance with the law.
Occupational accidents and work-related diseases are unavoidable issues of workers in the working process, along with the increasing number of employees participating in social insurance, the simplification of procedures is essential and unresolved. same helpful. In general, this decision is issued in favor of beneficiaries. Therefore, when this Decision came into effect, there was a great interest from workers as well as public opinion. This is a new breakthrough, a great improvement in the management of social insurance agencies.
On May 9, 2019, the Government issued Decree No. 38/2019 / ND-CP stipulating the basic salary for cadres, civil servants, officials and armed forces.
Accordingly, the Decree No. 38/2019 / ND-CP specifically stipulates the increase of the basic salary for cadres, civil servants, officials and armed forces, specifically as follows:
Firstly, increasing the base salary by 100,000 VND / month, from July 1, 2019, the base salary will increase from VND 1,390,000 / month to VND 1,490,000 / month.
Secondly, on the subject of application, Decree No. 38/2019 / ND-CP is renewed compared to the regulations on people working under the labor contract regime according to the Decree 204/2004 / ND-CP dated December 14, 2004 as follows:
– Subjects according to Decree No. 204/2004 / ND-CP: People working under the labor contract regime in agencies and units of the Party, State and socio-political organizations are stipulated in the Decree 68/2000 / ND-CP dated November 17, 2000; Persons working under the labor contract regime in the number of employees approved by competent authorities at public non-business units according to the regulations of the Government and the Prime Minister.
– Subjects under the new provisions in Decree No. 38/2019 / ND-CP include: Persons working under the labor contract regime in agencies and units of the Party, State and political organizations – communes Assembly is stipulated in the documents: Decree No. 68/2000 / ND-CP dated November 17, 2000; Decree 161/2018 / ND-CP amending regulations on recruitment of civil servants, civil servants, promotion of civil servant rank, promotion of officials and implementation of a contract regime for some types of work in state administrative agencies , business units-public.
From here, it can be seen that, from the time of May 9, 2019, the Government has issued specific regulations on increasing the basic salary for cadres, civil servants, officials and armed forces. Accordingly, from the date of July 1, 2019, the official salary level increases by VND 100,000/month.
This regulation has contributed to support the people’s life of cadres, civil servants, and armed forces before fluctuations in prices and consumption, serving as a basis for calculating the allowance and birth rates. operating costs as well as calculating deductions and benefits regimes according to the base salary.
On 10/03/2019, the Government issued Decree 39/2019/ND-CP on the organization and operation of the Small and Medium Enterprise Development Fund on 10/03/2019. This Decree takes effect from 01/07/2019.
According to Decree No. 39/2019/ND-CP, the Small and Medium Enterprise Development Fund is a non-budgetary state financial fund, operating for non-profit purposes, established by the Prime Minister, and operated by the Fund. According to the model of one member limited liability company holding 100% charter capital by the State, with a minimum capital of VND 2,000 billion (hereinafter referred to as “Fund”).
The Fund performs the following functions: Lending, sponsoring small and medium enterprises (hereinafter referred to as “SMEs”), starting a creative business, SMEs participating in industry linkages, value chains and receiving and managing resources. loans, grants, aid, contributions and entrustments from organizations and individuals to support small and medium enterprises
The Fund provides loans in two forms: Direct lending is the direct lending fund for innovative start-up SMEs, SMEs participating in industry-linked clusters, value chains that need loans and Indirect loans are The Fund provides loans to small and medium-sized enterprises through the allocation of capital to commercial banks.
In terms of loan conditions, Article 16 stipulates that SMEs start their businesses, SMEs join industry-linked clusters, value chains must have feasible production and business projects and plans; ensure minimum equity capital of 20% of the total investment capital of the project; meet the requirements of loan security in accordance with the law. Article 17 stipulates that the direct lending interest rate of the Fund shall be equal to 80% of the lowest level of commercial lending interest rates; the lowest level of commercial lending interest rates shall be determined on the basis of comparing the lending interest rates of 04 banks. Commercial goods with state capital and the largest total assets at the time of determination of the lending interest rate of the Fund. The maximum loan amount for each project or production or business plan must not exceed 80% of the total investment capital of each project or plan. The total loan amount of a Fund for an SME shall not exceed 15% of the Fund’s actual charter capital, the maximum term of loan shall not exceed 07 years (Article 18).
Decree No. 39/201 /ND-CP provides detailed provisions for Article 20 of the SME Support Law, on organizational structure, functions and tasks and modes of operation of the SME Development Fund. The Fund focuses on supporting innovative start-up SMEs and SMEs to join industry and value chain clusters. For funds received, sponsored, donated, contributed, entrusted by domestic and foreign organizations and individuals, the Fund will support SMEs to meet the conditions of the donor and in accordance with the law. Vietnam law.
On 12/03/2019, the General Department of Taxation issued Official Letter No.786/TCT-KK guiding the transfer of business households to enterprises under Decree 108/2018 / ND-CP. This Official Letter is valid on the issued day.
Accordingly, the principle of conversion from business households to enterprises is as follows:
– Enterprises converted from business households are granted new enterprise identification numbers according to their business registration certificates. The tax code of the household business is invalidated.
– Tax code of Business Households, upon termination of validity, shall still be used as personal tax identification numbers of business household representatives.
– Business households must be responsible for fulfilling their tax obligations, in case they are not completed, they must:
• Inheriting all legal rights, obligations and benefits of business households according to regulations (if converted into small and medium enterprises)
• Business owner (representative) is responsible for all of his assets for unpaid debts of business households, unless otherwise agreed upon (if converted into a responsible company). finite or joint stock company).
Thus, Official Letter 786/TCT-KK has timely contributed to solving problems of tax codes of business households and responsibilities of business households heads after converting to enterprises in time.
On 03/05 2019, the Ministry of Transport issued Circular No. 17/2019/TT-BGTVT regarding the issuance of the passenger transport service price frame on domestic flights. This Circular takes effect from 01/07/2019.
According to Circular No. 17/2019/TT-BGTVT, the price of passenger transport service with a maximum basic universal dimension is as follows:
– For flight distance of less than 500 km:
+ Group of flight routes for socio-economic development: 1,600,000 VND / ticket.
+ Other flight routes are under 500 km: 1,700,000 VND / ticket.
– For distance from 500 km to less than 850 km: 2,200,000 VND / ticket.
– For flight distance from 850 km to less than 1,000 km: 2,790,000 VND / ticket.
– For distance of flight from 1,000 km to less than 1,280 km: 3,200,000 VND / ticket.
– For flight distance of 1,280 km or more: 3,750,000 VND / ticket.
The above fare is inclusive of all passenger charges payable for one ticket, except: VAT; passenger service rates at passenger terminals; price to ensure passenger and luggage security; service prices for additional items; Service prices for additional services are determined by airlines based on balancing the airline’s ability to provide services and market demand.
Implementing the above provisions, airlines are responsible for:
– Regulate specific fares on air routes or groups of flights according to diversified fare for each flight and regular discount policies for residents and soldiers residing permanently in remote areas , borders and islands;
– Declaring specific price levels with the Vietnam Aviation Administration and making public announcement of prices according to the provisions of law;
– In case of opening a new flight which has not been announced in the flight range announced by the Vietnam Aviation Administration, the airline is responsible for reporting to Vietnam Aviation Administration to consider and supplement the new flight route to other airlines of common flight distances before the time of price declaration with Vietnam Aviation Administration.
The Ministry of Transport issued Circular No. 17/2019 / TT-BGTVT regulating the official service price framework for passenger transport on domestic routes in the direction of maintaining the maximum price frame as in August / 2015 aims to implement the Government’s direction on price stabilization, ensuring consumers’ rights.
On 07/05/2019, the Government officially issued Decree 37/2019/ND-CP detailing the implementation of a number of articles of the Planning Law with the adjusted contents of Article 15 (task set up) planning), 17 (planning consultancy organization), 19 (planning comments), 22 (national master planning contents), 23 (national maritime space planning contents), 24 (national land use planning contents), 25 (national sector planning contents), 26 (regional planning contents), 27 (provincial planning contents), 30 (Planning evaluation council) ), 40 (form of planning announcement), 41 (national information system and database on planning) and 49 (responsibility for evaluating planning implementation) of the Planning Law.
Accordingly, the Government has specific regulations on time limits and planning time. The time limit for formulation of national master plans, national maritime space plannings, national land use plannings and regional plannings shall not exceed 30 months counting from the date the approved planning tasks are approved, of which the time limit make planning components for no more than 18 months for national master plans, national maritime spatial planning and regional planning. The time limit for elaborating the national and provincial planning branches shall not exceed 24 months counting from the date the approved planning tasks are approved.
In addition, through the promulgation of this Decree, the Government also stipulates the construction of a national information system and database for planning in the form of an electronic portal connecting ministries, ministerial-level agencies and provincial-level People’s Committees in the network environment in service of planning and gathering opinions on planning, announcing and providing information on planning; supervise and evaluate the planning implementation process.
Thus, with the promulgation of the above Decree 31/2019, the Government is gradually removing difficulties in implementing the Planning Law, creating conditions for localities to promote socio-economic development; completing the objectives, targets and tasks set out.
On 03/04/2019, the Ministry of Finance issued Circular No. 18/2019/TT-BTC regulating the abolishment of Circular No. 134/2014/TT-BTC dated September 12, 2014 of the Ministry of Finance guiding procedures extend the time limit for tax payment and value-added tax refund for imported machinery and equipment to create fixed assets of investment projects effective on 20/05/2019.
Accordingly, Circular No. 18/2019/TT-BTC has the following outstanding contents:
– Abolish all Circular No. 134/2014/TT-BTC dated 12/09/2014 of the Ministry of Finance guiding procedures for extending tax payment time limit and value-added tax refund for imported machinery and equipment password to create fixed assets of investment projects.
– For the application file for extension of value-added tax payment for importation according to the provisions of Circular No.134/2014/TT-BTC of 12/09/2014 of the Ministry of Finance, which the enterprise has submitted to the customs office Before the effective date of this Circular, customs offices shall continue to settle tax payment extension according to the provisions of Circular No. 134/2014/TT-BTC.
– For the application file for VAT refund in accordance with the Circular No. 134/2014/TT-BTC dated September 12, 2014 of the Ministry of Finance, the enterprise has submitted to the tax authority before this Circular enforceable, the tax authorities continue to resolve tax refunds in accordance with Circular 134/2014 / TT-BTC
Thus, Circular No. 18/2019/TT-BTC has abolished procedures for extending the time limit for payment of tax and value-added tax refund for imported machinery and equipment to create fixed assets of the first project.
On 18/03/2019, the Ministry of Finance issued Circular No. 16/2019/TT-BTC guiding the management and use of extracted funds to implement the priority regime for cadres, civil servants and employees of the State Audit. The Circular takes effect from 10/05/2019.
Accordingly, the State Auditor uses the extracted funds to cover the following contents:
Expenses for encouraging and rewarding officials, public servants, employees and laborers of the State Audit (in addition to the annual reward and reward amounts prescribed by the Law on Emulation and Commendation) shall not exceed 0.8 times the salary set by the State, including:
– Salary and rank, position;
– Allowances include:
• Position allowance;
• Extra-frame allowance;
• Job-based preferential allowance.
The remaining funding after encouraging and rewarding officials, public servants, employees and laborers of the State Audit is used to invest in facilities and enhance the operation capacity of the industry, including: Expenditure on enhancing the construction of the office of the State Audit; Supplementing training, retraining, training, conferences, seminars to improve professional skills, organizing delegations to study domestic and foreign experiences of auditors…
The new guidance of the Ministry of Finance has limited problems in the process of implementing regulations on the management and use of funds for priority regimes, ensuring legitimate interests for cadres, civil servants and employees of the State Audit.
