On May 16, 2018, the General Customs Department issued Official Dispatch No.2687/TCHQ-TXNK regulating on implementation of tax policy at the Customs Department. The Official Dispatch took effect from the date of its promulgation.
Accordingly, Official Dispatch No.2687/TCHQ-TXNK stipulates some main contents as follows:
- Regarding the tax exemption for import and export goods: To inspect and review tax-free import declarations at Customs Sub-departments for analysis and identification of suspicious signs and risks in cases subject to notification of the list of tax exemption with the Customs office before importing goods. To review the cases of incorrect declaration on tax-free codes to guide the enterprises to make declaration strictly according to regulations.
- Regarding tax refund and non-collection: To strictly comply with the provisions on classification of refund dossiers according to the provisions of law on tax administration and the tax refund process promulgated together with Decision No.1780/QD-TCHQ dated June 17, 2016 of the General Customs Department and guiding documents on amendments and supplements.
- Regarding environmental protection tax: To conduct a review of all items subject to environmental protection tax, especially petrol and oil sourced from petroleum fossils according to the provisions of law.
- Regarding the value added tax: To examine and review the application of the value added tax policy to imported goods, especially the goods items declared on the import declaration forms which are not subject to value added tax or value added tax rate of 5%.
As such, it can be seen that Official Dispatch No.2687/TCHQ-TXNK has issued specific guidelines to overcome remaining difficulties, improve the effectiveness of tax policy implementation and tax administration.
On May 23, 2018, the Ministry of Industry and Trade issued Official Dispatch No.4057/BCT-TTTN regulating the petroleum business management. The Official Dispatch took effect from the date of its promulgation.
Accordingly, Dispatch No.4057/BCT-TTTN stipulates:
- Announcement of basic price of common petrol products to be sold on the market:
– E5 RON 92 petrol: 21,365 VND/liter;
– RON 95 III petrol: 22,342 VND/liter;
– 0.05S diesel oil: 17,994 VND/liter;
– Paraffin: 16,640 VND/liter;
– 180CST 3.5S Mazut: 14,637 VND/kg.
- To keep the level of deduction for the petrol and oil price stabilization fund for current petrol and oil items; payment of petrol and oil price stabilization charges for petrol and oil items:
– E5 RON 92 petrol: 1,425 VND/liter;
– RON 95 III petrol: 831 VND/liter;
– 0.05S diesel oil: 300 VND/liter;
– Paraffin: 200 VND/liter;
– 180CST 3.5S Mazut: 200 VND/kg.
- After setting aside and spending the petrol price stabilization fund as mentioned above, the price of common petrol products to be sold on the market shall no more than:
– E5 RON 92 petrol: not higher than 19,940 VND/liter;
– RON 95 III petrol: not higher than 21,511 VND/liter;
– 0.05S diesel oil: not higher than 17,694 VND/liter;
– Paraffin: not higher than 16,440 VND/liter;
– 180CST 3.5S Mazut: not higher than 14,437 VND/kg.
Through the regulations on petrol prices in Official Dispatch No.4057/BCT-TTTN, it can be seen that the Ministry of Industry and Trade has made flexible adjustments and consistent with the evolution of prices of petroleum products on the world market in recent times.
On May 18, 2018, the Ministry of Natural Resources and Environment issued Decision No.1588/QD-BTNMT announcing plans to reduce the list of goods and products and simplify administrative procedures related to the specialized inspection under the Ministry of Natural Resources and Environment’s management scope. The Decision took effect from the date of its promulgation.
Accordingly, the Ministry of Natural Resources and Environment announces plans for goods and products to be reduced and procedures to be abolished as follows:
- Announced plans to reduce 38 goods and products (out of total 74 goods and products) subject to specialized inspection in the field of natural resources and environment, reaching 51.3%.
- Announce plans to abolish and simplify 13 administrative procedures (out of total 13 administrative procedures) related to specialized inspection in the field of natural resources and environment, reaching 100%.
- Request the Legal Department in the process of drafting legal documents on the above-mentioned contents, it is necessary to continue studying and receiving opinions of citizens and enterprises and may broaden the scope, object of reduction, simplification as compared with the announced plan; ensuring the implementation of the plans to reduce the list of goods, products and simplify administrative procedures be substantial, facilitating and not creating regulations that make difficult for people and enterprises.
Decision No.1588/QD-BTNMT is expected to contribute in minimizing the cumbersome procedures, strengthen administrative procedures reform, create favorable conditions for enterprises doing business in the fields of natural resource and environment development, thereby boosting the development of the national economy.
On April 23, 2018, the Government issued Decree No.61/2018/ND-CP regulating the implementation of the “one-stop” mechanism and the inter-agency one-stop mechanism in administrative procedures. The Decree took effect since June 21, 2018.
Accordingly, Decree No.61/2018/ND-CP regulates the principle of information technology application in administrative procedures as follows:
- Ensure uniformity, efficiency and synchronism, avoiding overlapping and wastefulness in investment and construction of information technology infrastructure from the central to grassroots levels.
- Ensure compliance with Vietnam e-Government Architecture Framework; national technical specifications for the identification and data packet format for connection of document management systems; national technical standards on the structure of citizen data messages exchanged with the national database on population.
- Ensure the capability of connecting and sharing information between information systems of state agencies; the ability to receive, connect and share information between agencies competent to handle administrative procedures with organizations and individuals want to carry out administrative procedures through electronic means, media, social network authorized by the authority.
- Comply with the law on investment, construction, information technology, clerical, archiving, security and information safety and other relevant law provisions.
It can be seen that Decree No.61/2018/ND-CP specifically regulates the application of information technology in handling administrative procedures through “one-stop” mechanism and the inter-agency one-stop mechanism, thereby speeding up the handling of administrative procedures of state agencies, contributing to construct E-government.
On April 20, 2018, the Government issued Decree No.59/2018/ND-CP amending and supplementing a number of articles of the Government’s Decree No.08/2015/ND-CP dated January 21, 2015 detailing regulations and measures for the implementation of the Customs Law on customs procedures, inspection, supervision and control. The Decree took effect since June 5, 2018.
Accordingly, Decree No.59/2018/ND-CP stipulates the objects subject to customs procedures, subject to customs inspection and supervision as follows:
- Objects subject to customs procedures:
– Goods exported, imported or in transit; cash in foreign currencies, cash in Vietnamdong, tranfering instruments, gold, precious metals, precious stones, cultural products, relics, antiques, treasures, postal matters and parcels for export or import; luggage of people on exit or entry; other articles of export, import or transit, within the geographical area of operation of the customs office;
– Means of road, rail, air, sea, inland waterway and riverway transport on exit, entry or in transit;
- Objects subject to customs inspection:
– Objects subject to customs procedures;
– Supplies on means of transport on exit, entry or transit;
– Customs dossiers and vouchers related to the objects subject to customs procedures;
- Objects subject to customs supervision:
– Objects subject to customs procedures;
– Supplies on means of transport on exit, entry or transit;
– Goods and means of transport within the geographical area of operation of the customs office; goods being machinery, equipment, raw materials and supplies imported for processing or production of export goods being stored at production establishments of organizations or individuals;
– Goods subject to specialized inspection shall be placed on pending preservation;
– Goods subject to customs supervision.
It can be seen that, Decree No.59/2018/ND-CP has specifically regulated groups of objects subject to customs procedures, subject to customs inspection and supervision, thereby helping the authorities to clearly define the objects under the scope of inspection and supervision.
On May 22, 2018, the Prime Minister issued Directive No.12/CT-TTg on strengthening the implementation of the Law on Cooperatives in 2012. The Directive took effect from the date of its promulgation.
Accordingly, Directive No.12/CT-TTg clarifies the following tasks and solutions so that the Law on Cooperatives can be effectively implemented and actually bring into full effect in practice as follows:
- Intensify the dissemination and training of cooperative legislation; develop appropriate content and propaganda methods to each object to achieve practicality and efficiency.
- To continue perfecting the system of legal documents on cooperatives; to monitor, urge and inspect the implementation of the provisions of the Law on Cooperatives;
- To carry out cooperative schemes and programs;
- To direct and implement the model of cooperatives and review the model of cooperatives operating effectively, linking production and consumption in order to environmental protection products and raising incomes for members. .
- To enhance the efficiency of state management and international cooperation in collective and cooperative economy, closely linked to the leadership and direction of the party committees and local administrations in cooperative development.
- To strengthen the inspection, examination and supervision of the implementation of the Law on Cooperatives; to intensify the training and fostering to raise the overall quality of officials and members of cooperatives, in association with the scheme on vocational training for rural areas in the direction of creating professional managers for cooperatives.
As such, it can be seen that Directive No.12/CT-TTg provides effective tasks and measures so that the Law on Cooperatives can be effectively implemented and actually bring into full effect, thereby ensuring and promoting production and business activities in the form of cooperatives.
On April 19, 2018, the Prime Minister issued Decision No.19/2018/QD-TTg regulating the criteria, competence, order and procedures for recognition of high-tech agricultural enterprises. The Decision took effect since June 05, 2018.
Accordingly, Decision No.19/2018/QD-TTg sets criteria for determining high-tech agricultural enterprises as follows:
- Apply high technology on the List of high technologies shall be prioritized for development investment in the production of agricultural products.
- Produce agricultural products of high quality, yield, value and efficiency; turnover from high-tech agricultural products shall account for at least 60% of the total net turnover.
- Have researches and experiments on high-tech application, technology transfer for the production of agricultural products, total expenditures for research and development activities conducted in Vietnam on the total net turnover of goods at least 0.5%; number of employees with professional qualifications from university or higher directly conducting research and development on the total number of employees of the enterprise is at least 2.5%.
- Apply environmentally-friendly and energy-saving measures in the production and quality control of agricultural products up to Vietnamese standards or technical regulations or international standards.
With detailed and specific regulations, Decision No.19/2018/QD-TTg plays an important role in setting specific criteria for recognition of high-tech agricultural enterprises, providing a base that the State promulgating appropriate forms of encouragement and support.
On November 15, 2017, the Ministry of Information and Communications issued Circular No.32/2017/TT-BTTTT regulating the provision of online public services and ensuring convenient access to electronic information pages or portals of state agencies. The Circular took effect since June 1, 2018.
Accordingly, Circular No.32/2017/TT-BTTTT sets minimum requirements for level 3 and level 4 online public services, as follows:
– Must be compatible with popular Web browsers;
– Easily find services with popular search engines;
– Having mechanisms to guide, automatically declare information;
– Functional for users to rate their satisfaction with the service after use;
– Ensuring fast processing time and data exchange;
– Ensure stable operation;
– Have e-mail address to receive user comments.
Circular No.32/2017/TT-BTTTT is expected to improve the quality of online public services to meet the demand of people in the current period, minimizing the movement when carrying out administrative procedures.
On May 21, 2018, the Central Committee issued Resolution No.27-NQ/TW of the 7th Plenum of the 12th Party Central Committee on the reform wage policy for cadres, civil servants, officials and armed forces and employees in enterprises. The Resolution took effect from the date of its promulgation.
Accordingly, the Party Central Committee provides the guiding view as follows:
- The wage policy is a particularly important policy of the socio-economic policies system;
- Reform wage policy must be comprehensive, systematic, synchronous, inherit and promote the advantages, effectively overcome limitations and inadequacies of current wage policy;
- In the public sector, the State shall pay salaries to cadres, civil servants, officials and armed forces according to their employment status, position and leadership position in accordance with State resources and revenues from public service delivery;
- In the enterprise sector, wages are labor prices, formed on the basis of agreements between employees and employers according to the market mechanism under the State management;
- Reform wage policy is an objective requirement, which is an important task, which requires high political will in building a socialist law-governed State and perfecting the institution of the socialist-oriented market economy;;
It can be seen that through the issuance of Resolution No.27-NQ/TW, the Party Central Committee has issued detailed guidelines as the basis and premise for setting wage policy for cadres, civil servants, officials and armed forces and employees in enterprises, so that these individuals can be assured of their contribution to the country.
On May 15, 2018, the Government issued Decree No.72/2018/ND-CP stipulating basic salary for cadres, civil servants, officials and armed forces. The Decree took effect on July 1, 2018.
Accordingly, Decree No.72/2018/ND-CP stipulates the basic salary as follows:
- Basic salary level used as basis:
– To calculate the salary levels in the payrolls, the allowance levels and implement other regimes according to the provisions of law;
– To calculate charge and subsistence expense levels according to the provisions of law;
– To calculate the deductions and regimes enjoyed at the basic salary level.
- From July 1, 2018, the basic salary is 1,390,000 VND per month.
As such, through the Decree No.72/2018/ND-CP, the State continues to promote wage reform to improve the lives of cadres, civil servants, officials and armed forces.