On April 9, 2020 the Government issued Decree No.46/2020/ND-CP, effective from 1/6/2020 providing regulations on customs procedures, customs inspection and supervision of goods. transit through the ASEAN customs transit system to implement Protocol 7 on the customs transit system
Protocol 7 on the Customs Transit System was developed with the overall goal of simplifying and harmonizing regulations on movement, trade and customs; establish an effective, optimal and integrated transit system in ASEAN.
This Decree details the goods in transit through the ACTS system. Can understand the ACTS system as follows: “ACTS” means the integrated information technology system developed by Member States of ASEAN for the purposes of connecting and exchanging information to carry out electronic transit procedure, control the movement of goods across the territory of Contracting Parties, assisting customs authorities of Contracting Parties in calculating customs duties and guarantee amounts, and exchanging information for recovery of customs debts under Protocol 7 on Customs Transit System (hereinafter referred to as “Protocol 7”
The transit of goods through the ACTS system must comply with the following provisions:
1. Goods placed under the ACTS procedure which are transported from Vietnam across the territory of a Contracting Party must comply with the provisions on management of goods in transit of that Contracting Party.
2. Goods placed under the ACTS procedure which are transported across the territory of a Contracting Party and imported to Vietnam must comply with the provisions on management of goods in transit of that Contracting Party and the relevant provisions on management of imports of Vietnam.
3. Goods placed under the ACTS procedure which are transported across the territory of Vietnam must comply with the provisions on management of goods in transit laid down in relevant laws.
4. Based on the result of classification of customs declarations on the ACTS and provided information relating to the goods in transit (if any), Directors of Customs Sub-departments shall decide to carry out the examination of customs dossiers and/or the physical inspection of goods. The physical inspection of goods shall be carried out with machinery and other technical devices. If the Customs Sub-department does not have sufficient machinery and technical devices or the inspection of goods by using machinery and technical devices is not sufficient for determining the actual conditions of goods or any violations are suspected, the customs officials shall carry out the physical inspection of goods.
5. Charges which may be incurred in Vietnam in respect of goods placed under the ACTS procedure shall be paid in accordance with regulations of the law on fees and charges.
In addition, this Decree prescribes the priority regime for enterprises conducting goods transit through the ACTS System such as:
1. Free many journeys
2. Exemption from the requirement to present the TAD and the goods at the customs authority, except for the case of the ACTS failure.
3. Exemption from the examination of customs dossiers and physical inspection of goods at the customs authority of departure, except for the cases of suspected violations.
4. Use of the special seal approved by the customs authority.
5. The validity period of authorisations shall be 36 months from the date of issue of the decision on recognition of authorized transit trader status.
Decree No. 46/2020/ND-CP was issued, contributing to creating a legal basis for implementing the application of customs modernization for goods in transit between ASEAN countries and Vietnam, while contributing to reducing spending fees and facilitate businesses in the transit of goods between Vietnam and ASEAN member countries, ensuring the requirements of administrative procedure reform and customs modernization.

Currently, the Covid epidemic chain is having many complicated and unpredictable developments affecting the economies of most countries in the world. In VietNam, the Covid epidemic has had many negative impacts on the business investment activities of many businesses. Enterprises, cooperatives and business households must suspend production and business activities or reduce production scale, thus reducing labor. In order to help and share difficulties in the pandemic, the Government has issued many regulations to support people, businesses and workers.
On April 9, 2020 the Government issued Resolution No. 42/NQ-CP regulation assistance for people affected by Covid-19 pandemic. The resolution takes effect from the date of its promulgation and has provided for Specific support levels and levels of support are as follows:
The employee working under the labor contract regime must agree to postpone the performance of the labor contract, take a leave without pay for 01 month or more (because businesses are troubled by the Covid-19 pandemic, no have turnover or have no financial source to pay salaries), they are entitled to the following support levels:
Support level: 1.8 million/person/month
Support time: Calculated according to the actual time of temporary deferment of the labor contract, leave without pay, on a monthly basis, depending on the actual situation of the evolution of the epidemic, as of April 1, 2020 and not more than 3 months.
An employer who is facing financial difficulties and have paid at least 50% of suspension allowance for their employees during the period from April to June 2020 are entitled to the following assistance:
Method of support: Lending without collateral up to 50% of the regional minimum wage for each employee according to the actual pay period but not more than 3 months with 0% interest rate, maximum loan term up to 12 months at Vietnam Bank for Social Policies to pay the remaining salary and disburse monthly directly to the unemployed.
A household business that earns an annual revenue of under 100 millions VND/year and has to suspend business operation from April 01, 2020:
Support level: 1 million/household/month
Support time: According to monthly, depending on the actual situation of the epidemic changes but not more than 3 months.
The employee has a labor contract or employment contract terminated but is not eligible for unemployment benefits; an employee who does not enter into a labor contract and loses employment:
Support level: 1 million/person/month
Support time: According to the monthly, depending on the actual situation of the epidemic changes, but not exceeding 3 months at most. Application period is from April to June 2020.
A person with meritorious services to the revolution who is receiving monthly benefits:
Support level: Additional support of 500,000 VNĐ/person/month
Support time: 3 months, from April to June 2020 and paid in lump sum.
A social protection beneficiary who is receiving monthly benefits:
Support level: Additional support of 500,000 VNĐ/person/month
Support time: 3 months, from April to June 2020 and paid in lump sum.
A poor or near-poor household according to the national poverty standards by December 31, 2019:
Support level: 250,000 VND/ household/month
Support time: 3 months, from April to June 2020 and paid in lump sum.
The Government has stipulated 07 groups of state-supported subjects during the impact of Covid pandemic. This is a positive measure to share difficulties and contribute to ensuring life for people.

On April 8th , 2020, the Government issued Decree No. 41/2020/ND-CP stipulating the deadline for tax payment and land rent extension. This Decree takes effect from the date of signing.
In this Decree, there are provisions on subjects entitled to tax payment extension and extension. For individuals and businesses that have been subject to extension, one of the items that individuals and businesses are most interested in during the Covid – 19 period is probably the tax payment extension. Pursuant to Article 3 of Decree 41/2020/ND-CP stipulating the deadline for tax payment extension, specifically as follows:
1. VAT (except VAT paid upon importation of goods)
a) VAT incurred by the enterprises and organizations mentioned in Article 2 of this Decree during March, April, May, June of 2020 (for taxpayers declaring tax monthly), first and second quarter of 2020 (for taxpayers declaring tax quarterly) may be deferred for 05 months from the deadlines for VAT payment prescribed by tax administration laws.
Enterprises and organizations eligible for tax deferral shall submit their monthly or quarterly VAT declarations in accordance with applicable laws and may postpone payment of the VAT declared. Deferred deadlines:
Deadline for payment of VAT incurred in March 2020 is deferred to September 20, 2020.
Deadline for payment of VAT incurred in April 2020 is deferred to October 20, 2020.
Deadline for payment of VAT incurred in May 2020 is deferred to November 20, 2020.
Deadline for payment of VAT incurred in June 2020 is deferred to December 20, 2020.
Deadline for payment of VAT incurred in the first quarter of 2020 is deferred to September 30, 2020.
Deadline for payment of VAT incurred in the second quarter of 2020 is deferred to December 30, 2020.
b) In case an enterprise or organization mentioned in Article 2 of this Decree has a branch or affiliated unit that declares VAT separately to its supervisory tax authority, the branch or unit is also eligible for VAT deferral. The branches and units of the enterprises and organizations does not have production and business activities in the extended economic sector the branch or affiliated unit shall not be eligible for VAT deferral if none of their business lines is eligible for deferral.
2. Corporate income tax (CIT)
a) CIT declared in the 2019’s annual statement and CIT declared in the first and second quarters of 2020 by organizations and enterprises subject to tax payment extension will be deferred for 05 months form the deadline for CIT payment prescribed by tax administration laws.
b) In case an enterprise or organization mentioned in Article 2 of this Decree has a branch or affiliated unit that declares CIT separately to its supervisory tax authority, the branch or unit is also eligible for CIT deferral. The branches and units of the enterprises and organizations subject to tax payment extension shall not be eligible for CIT deferral if none of their business lines is eligible for deferral.
3. VAT and personal income tax (PIT) of household and individual businesses
The deadline for paying VAT and CIT incurred in 2020 of household and individual businesses in the business lines subject to tax payment extension is deferred to December 31, 2020.

On February 5, 2020, the Government issued Decree No. 17/2020 / ND-CP on amending and supplementing a number of articles of decrees related to business investment conditions in the field under state management of Ministry of Industry and Trade. This Decree takes effect from March 22, 2020.
Regarding wine commerce, the Government’s Decree No. 17/2020 / ND-CP amended and supplemented a number of articles and clauses of the Government’s Decree No. 105/2017 / ND-CP of September 14, 2017, on wine commerce.
Accordingly, the management of alcohol must adhere to the following principles:
1. Liquor business is on the list of sectors and trades subject to conditional business investment. Organizations and individuals engaged in liquor trading activities must comply with the provisions of the Law on Prevention and Control of Alcohol and Beer Harm and the provisions of this Decree.
2. Traders of industrial liquor, manual liquor production for the purpose of trading, distributing wine, wholesaling liquor and retailing alcoholic beverages of 5.5 degrees or higher must have a permit; liquor traders with an alcohol content of 5.5 degrees or higher for on-spot consumption, liquor traders with an alcohol content of less than 5.5 degrees must register with the Economic Department or the District Economic and Infrastructure Division; households and individuals manually producing liquor with an alcoholic content of 5.5 degrees or more and selling it to establishments having liquor production licenses for re-processing must register with the commune-level People’s Committees of the localities where the production establishments are located. export.
3. In the process of distributing, wholesaling and / or retailing liquors, traders must abide by the law provisions on environmental protection, food safety, fire prevention and fighting. In the process of selling on-the-spot consumer liquor, traders must comply with the regulations on fire prevention and fighting and environmental protection in accordance with law.
The promulgation of Decree 17/2020 / ND-CP is necessary in the current context. Because, the strong socio-economic development takes place not only within the national and international scope but also leading to guidelines on the management of conditions in certain business areas that must change to satisfy the current situation.

On March 3, 2020, the Minister of Justice issued Circular No. 01/2020 / TT-BTP detailing and guiding the implementation of a number of articles of Decree No. 23/2015 / ND-CP of January 16. 02/2015 of the Government on the issue of copies from the original book, authentication of copies from the originals, authentication of signatures and authentication of contracts and transactions.
Accordingly, the authentication of signatures in personal resume is prescribed as follows:
The authenticator does not write any comments on the personal resume, only the testimonial is in the form prescribed in Decree 23/2015.
If specialized laws provide different regulations on recording comments on a personal resume, then follow the specialized laws.
The applicant for authentication must be responsible for all contents of his / her personal resume.
For items not included in the personal resume, must cross before requesting authentication.
In addition, the Circular also stipulates a sample of testimonies in case two or more people declare inheritance together or refuse to receive inheritance.
Circular 01/2020 / TT-BTP takes effect from April 20, 2020 and replaces Circular 20/2015 / TT-BTP dated December 29, 2015.
As such, currently, authenticating personal identity declarations only authenticates signatures, no longer authenticates content. Therefore, individuals wishing to certify a personal resume do not need to return to their place of residence but can do it at any Justice Department or People’s Committee of another commune or ward.