On 03/03/2020, the General Department of Taxation issued Official Letter No. 897 / TCT-QLN on extension of tax payment, exemption of late payment due to COVID-19 epidemic.
Accordingly, the Official Letter referred to the provisions of Clause 1, Article 31 of Circular 156/2013 / TT-BTC to guide the extension of tax payment and exemption of late payment interest.
Basically, taxpayers who want to extend or exempt money for late tax payment must prove the problem “there is damage to production and business operation due to epidemic circumstance”.
Regarding dossiers, for extension of tax payment, Clause 3, Article 31 of Circular 156/2013 / TT-BTC (Consolidated Document 14 / VBHN-BTC dated May 15, 2017) provides for the following documents:
Request for extension;
Document of inventory, assessment of material damage (prepared by taxpayers);
A document certifying the damage of a competent authority;
Dossier of compensation approved by the insurance agency (if any); or Dossier defining responsibilities of organizations and individuals that must pay compensation (if any).
For the exemption of late payment interest in tax, Clause 3, Article 35 of Circular 156/2013 / TT-BTC provides the following documents:
Proposal for exemption from late tax payment;
Document of inventory, assessment of material damage (prepared by taxpayers);
A document confirming the damage by a competent authority or a qualified valuation company as prescribed;
Dossier of compensation approved by the insurance agency (if any); or Dossier defining responsibilities of organizations and individuals that must pay compensation (if any).
The issuance of Official Letter No. 8309 / CT-TTHT helps to solve problems of enterprises related to invoicing activities to ensure this activity is carried out accurately and consistently.
On February 27, 2020, Hanoi Tax Department issued Official Letter No. 8309 / CT-TTHT to provide guidance on the abbreviation of business address at the request of TNH TNT Express WorldWide Company (Vietnam).
The content in the Official Letter defines: “The company has an address on the certificate of business registration too long, making it difficult to recognize the full address on transaction documents and input invoices, output invoices. Therefore, the unit is allowed to write briefly some common nouns to ensure the correct, complete and suitable business registration, tax registration of the business and still identify the correct address of the buyer and the address of the seller and other criteria on the invoice, which are still sufficient and in accordance with the regulations, shall be considered a valid invoice for use in declaration and accounting ”.
The content above is based on Point b, Clause 7, Article 3 of Circular No. 26/2015 / TT-BTC, specifically:
“b) To amend and supplement Point b, Clause 2, Article 16 as follows:
“b) The title” Name, address and tax identification number of the seller “,” name, address and tax code of the buyer ”
The seller must accurately record the “tax identification number” criterion of the buyer and seller.
The title “name and address” of the seller and buyer must be fully written, in case of the abbreviation, it must be ensured to identify the right buyer and seller.
In case the name and address of the buyer are too long, on the invoice, the seller may concise with a number of commonly used nouns such as: “Ward” to “P”; “District” becomes “Q”, “City” becomes “TP”, “Vietnam” becomes “VN” or “Shares” is “CP”, “Limited Liability” becomes “Limited”, “industrial parks” “into” IZ “,” production “into” SX “,” Branch “into” CN “… but must ensure the full number of houses, street names, wards, communes, districts, cities, determine the exact name and address of the business and in accordance with the business registration, tax registration of the business.
In case the selling organization has a dependent unit having its direct tax identification number, the name, address and tax identification number of the attached unit. In case the dependent unit does not have a tax code, write the tax code of the head office.
When selling goods or providing services of VND 200,000 or more each time, the buyer does not take the invoice or provide the name, address and tax code (if any), the invoice must still be clearly stated. “Buyer does not get invoice” or “buyer does not provide name, address, tax code.
Particularly for petrol and oil retail units, if the buyer does not request to get the invoice, at the end of the day, the unit must make an invoice for the total revenue of the buyer without taking out the invoice arising in the day.
In case the invoiced invoice contains errors in the name and address of the buyer but the buyer tax code is correctly entered into, the parties shall make an adjustment record and not have to make an adjusted invoice. Other cases of erroneous invoices must comply with Article 20 of Circular No. 29/2014 / TT-BTC of the Ministry of Finance. ”
The issuance of Official Letter No. 8309 / CT-TTHT helps to solve problems of enterprises related to invoicing activities to ensure that this activity is carried out accurately and consistently.
On 17/01/2020, the Government issued Decree No. 10/2020 / ND-CP stipulating the business and conditions for transport business by automobi. Compared to Decree No. 86/2014 / ND-CP, this Decree has many new regulations that apply to drivers and passenger car houses under contracts. As follows:
In Clause 4, Article 7 of this Decree, when transporting passengers under contracts, drivers must bring the following papers:
– Vehicle registration;
– A driving license suitable to the type of driver, still valid;
– A certificate of motor vehicle owners’ civil liability insurance.
– Paper transportation contract signed by the transport business unit (except for the use of electronic contracts);
– Carry a list of passengers with the transport business unit’s certification mark (except for the case of using electronic contracts);
– In case of using an electronic contract, the driver must have equipment to access the contents of the electronic contract and the list of accompanying passengers provided by the transport business unit;
Note: Drivers do not have to bring the contract of carriage, the list of passengers as mentioned above in the case of carrying out the contract of transportation for funerals and weddings
In addition, this Decree also requires the passenger transport business unit under the contract before carrying out the passenger transport must provide the minimum contents of the contract of transportation to the Department of Transport. transport business license in writing or by email (Email). From January 1, 2022, the passenger transport business unit must provide via the Ministry of Transport software. In particular, the minimum content of the contract of carriage includes:
– Information about the contracting transport business unit: Name, address, phone, tax code, the representative signing the contract;
– Driver information: Full name, phone number;
– Information of passengers or transport charterers (organizations or individuals): Name, address, telephone number, tax code (if any);
– Vehicle information: Vehicle control plate and capacity (tonnage);
– Information about contract performance: Time for starting and ending the contract (day, time); the address of the first point, the end address and the points of loading and unloading (or loading and unloading of goods) on the journey of transportation; distance of transport journey (km); number of passengers (or volume of freight);
Decree No. 10/2020 / ND-CP takes effect and replaces Decree No. 86/2014 / ND-CP from April 1, 2020. Stricter regulations on the types of documents that need to be carried when transporting passengers under contracts contribute to more effectively handling the situation of “parachutes, toad wharves” and “contractual vehicles operating in disguised fixed routes”on the basis of the authorities can monitor and control the information of the contract of transport combined with information from the cruise monitoring device to have a basis for timely handling of cases. breach according to current regulations.
On January 24, 2020, the Government issued Decree No. 14/2020 / ND-CP stipulating the allowance regime for retired teachers who have not yet received seniority allowances in the retirement pension. issued from March 15, 2020.
Decree No. 14/2020 / ND-CP, Teachers are entitled to benefits when fully meeting the following conditions:
Directly teaching, educating, guiding and participating in social insurance for 5 years (full 60 months) or more;
Retired from January 1, 1994 to May 31, 2011.
He / she is currently receiving pension as of January 1, 2012. In case of suspension of pension entitlement in accordance with the Law on Social Insurance, he / she will be entitled to the pension after receiving his pension again.
Under the provisions of Article 4 of Decree No. 14/2020 / ND-CP the allowance level is calculated as follows:
1. The lump-sum allowance level in cash is calculated as follows:
Benefit amount = (monthly pension x 10%) x number of years of pension benefit
Inside:
a) Monthly pension is the monthly pension at the time this Decree takes effect;
b) The number of years for calculation of subsidies is the total time of direct teaching, education, practical guidance in educational institutions, the time to participate in teaching in classes held at youth units. volunteering, if not continuous, shall be accrued, excluding the period of entitlement to seniority allowances of the armed forces and seniority allowances of other branches (if any) in the pension.
The odd month from 3 to 6 months is rounded up to half a year; From over 6 months to less than 12 months shall be rounded up to 1 year.
2. In cases where teachers are eligible for subsidies under this Decree and have not yet had their regimes yet settled but died from January 1, 2012 or later, authorized representatives of their relatives from The ceiling (including wife, husband, natural father, natural mother, adoptive father, natural children and adopted children of the deceased) shall make a dossier and receive a prescribed allowance regime. The authorized representative of a relative who has passed away is responsible before the law for the records and the money received.
According to the provisions of Article 5 of Decree No. 14/2020 / ND-CP, the dossiers of settlement of allowance regime include:
1. For teachers currently on pension: A pension request form is issued together with this Decree (Form No. 01).
2. For teachers who are eligible for benefits but have not yet received the benefits but have died from January 1, 2012, onwards, a dossier comprises:
a) A declaration of request for benefits of relatives, issued together with this Decree (Form No. 02).
b) A copy of the death certificate or death notice or a decision of a court declaring dead (bring the original for comparison).
c) A power of attorney as prescribed in Clause 2 Article 4 of this Decree (Form 03); In case there is only one relative, this authorization is not required.
According to Article 6 of Decree No. 14/2020 / ND-CP the time limit for settlement of regimes is:
Within 20 working days from the date the social insurance agency of the district, town or provincial city receives a complete request from the person eligible for benefits under Article 5 of the Decree This decision, the social insurance agency is responsible for settlement and payment of benefits for beneficiaries. In case of non-settlement, a written reply must clearly state the reasons therefor.
Decree 25/2020 / ND-CP detailing a number of articles of the Bidding Law regarding investor selection issued by the Government on February 28, 2020 takes effect from April 20, 2020.
This Decree provides for preferences in selecting investors to implement PPP projects. Accordingly, organizations and individuals participating in or related to the activities of selecting investors to implement investment projects will be entitled to preferences in selecting investors to implement PPP projects. Subjects of preferential application include: Investors who have feasibility study reports, pre-feasibility study reports (for high-tech application projects), designs and cost estimates (for projects applying Using the type of BT contract or a project approved by a competent state agency to organize bidding on the basis of the design and cost estimate), such investor shall be given preferential treatment in bidding upon evaluation of finance – trade.
When implementing a PPP investment project in Vietnam, these investors will receive the following incentives:
Firstly, in case of applying the service price method, investors not subject to incentives must add an amount equal to 5% of the service price to the service price of that investor to compare and rank.
Secondly, in the case of the State’s method of capital contribution, investors not eligible for incentives must add an amount equal to 5% of the State’s proposed capital contribution to the State’s contributed capital amount. That investment proposes to compare, rank.
Thirdly, in case of application of social benefits, state benefits, investors entitled to the incentive are entitled to an additional 5% of the proposed contribution to the state budget or a period of time deduction. The time is equal to 5% of the time for contract performance that the investor proposes to compare and rank.
Fourth, in case the project applies BT contracts, the investors entitled to incentives are entitled to a deduction of a value equal to 5% of the bid price after error correction, deviation adjustment and discount deduction (if have) in the bid price after correction of errors, adjustment of deviations, deduction of discounts (if any) that the investor proposes to compare and rank.
Fifth, in case of application of the combined method, investors are entitled to incentives according to the proportion of the combined method but the total preferential value does not exceed 5%.
It can be seen that this Decree No. 25/2020 / ND-CP has specific provisions for each case of preferential treatment when investing. Thereby helping investors assess the capacity, investment potential to implement the project, contribute to the selection of investors in accordance with national standards and create investment promotion for investors.
On March 1, 2020, the Government signed to issue Decree 28/2020 / ND-CP replacing Decree No. 95/2013 / ND-CP dated August 22, 2013 and Decree No. 88/2015 / ND. -CP October 7, 2015 on administrative sanctions in the field of labor, social insurance and sending Vietnamese laborers to work abroad under contracts (hereinafter abbreviated to “Decree 28 / 2020 / ND-CP ”).
This article will update readers on some new points of Decree 28/2020 / ND-CP, as follows:
1. Regarding subjects of application:
Expanding to 2 more target groups, according to Article 2 of Decree 28/2020 / ND-CP stipulating all 5 groups of subjects subject to direct control of this Decree, specifically including:
– Employers, workers and individuals and organizations committing administrative violations in the field of labor, social insurance, sending Vietnamese workers to work abroad under contracts ;
– Persons with sanctioning competence, competence to make records on administrative sanctions;
– Other agencies, organizations and individuals involved in the sanctioning of administrative violations.
2. Regarding sanctioning forms and remedial measures:
Remain 02 main sanctions, warning and fine, but Article 3, Article 4 of Decree No. 28/2020 / ND-CP stipulates in detail, details and adds some additional sanctions. Supplement and Remedy for violations, specifically as follows:
– Decree 28/2020 / ND-CP specifically lists 12 additional sanctioning forms that can be applied, including 05 new and never-before additional penalties in the previous 02 sanctioning decrees, specifically could be:
Confiscation of labor sublease license;
Confiscation of certificates of eligibility for training in occupational safety and sanitation;
Confiscation of certificates of eligibility for operation of technical safety testing services;
Confiscation of Certificate of inspector;
Suspend working environment monitoring activities from 03 months to 06 months.
– Decree 28/2020 / ND-CP specifically lists 51 Remedy measures, including some new remedies that 02 previous Decrees do not have such as: Forced payment of illegal benefits measures obtained from taking advantage of vocational training or apprenticeship to make personal profits, exploit labor or seduce or force apprentices or practitioners into illegal activities; Forced conclusion of labor contracts for acts of failing to conclude the right type of labor contracts with laborers ……
3. Subjects are considered organizations and bear double fine levels for individuals.
Previously, although there was a stipulation that the organization’s fine and sanctioning competence would be twice as much as that of an individual, there was a real debate about who was the organization. To overcome this inadequacy, Decree 28/2020 / ND-CP has specified in the direction of listing 10 organizations subject to a fine of 02 times for individuals, including:
– State agencies that commit acts of violation, except for cases falling under the assigned State management tasks;
– Enterprises established and operating under Vietnamese law, branches and representative offices of foreign enterprises operating in Vietnam;
– Cooperatives and unions of cooperatives;
– Non-business units;
– Socio-political organization, socio-political-professional organization, social organization; social-professional organizations;
– Diplomatic missions, consular offices of foreign countries, representative offices of international organizations belonging to the United Nations system, regional and sub-regional organizations.
– Resident offices, foreign consulates, representative offices of organizations of the United Nations system, regional and sub-regional organizations;
– Resident office of news, press, broadcast and foreign television agencies;
– International organizations, intergovernmental organizations, organizations belonging to foreign governments;
– Non-governmental organizations;
– Representative offices operating without profit in Vietnam of economic, commercial, financial, banking, insurance, scientific-technical, cultural, educational, medical and legal consultancy organizations foreign.
– Educational institutions, vocational education institutions, health facilities, cultural and social facilities.
In summary, Decree 28/2020 / ND-CP was born and introduced a lot of new regulations, more specific and clear than previous Decrees on penalties, showing that the legal system of Vietnam in general and administrative management in particular have become more complete and uniform, contributing significantly to the adjustment of human and social activities, improving the efficiency of law enforcement in national construction and renovation. Decree 28/2020 / ND-CP will take effect on April 15, 2020.
On February 21, 2020, the Prime Minister issued Decision No. 06/2020 / QD – TTg on organizing and managing international conferences and seminars in Vietnam. This decision takes effect from April 15, 2020.
International conferences and seminars are defined as conferences and seminars with foreign elements, organized in the form of face-to-face meetings on Vietnamese territory, or online form with at least one bridgehead. within the territory of Vietnam, including:
– Conferences and seminars organized by Vietnamese agencies or organizations with the participation or receipt of foreign funding;
– Conferences and seminars organized by foreign organizations.
Decision 06/2020 regulates the procedures for obtaining permission and organizing international conferences and seminars. Specifically, the process of applying for permission to organize international conferences and seminars is prescribed as follows:
– The organizing unit shall send an application file for permission to organize an international conference or seminar to the agency of the competent person for at least 40 days, for international conferences and seminars under the deciding competence of the Prime Minister. and at least 30 days for international conferences and seminars under the deciding competence of competent persons.
– For approved programs, projects and non-projects with components of organizing international conferences and seminars but there is no Scheme on organization, or agencies approving programs, projects and non-projects. The judiciary is not an agency of the competent person under this Decision, the organizer should follow the above process before organizing international conferences and seminars.
The units, after being permitted by competent persons, to organize international conferences and seminars shall have to: To organize international conferences and seminars according to the approved contents and schemes; strictly comply with current financial regulations. Organizers are solely responsible for the content of documents, reports, presentations, materials, and related data published before, during and after international conferences and seminars, and to ensure the implementation of regulations on protect state secrets. In addition, it must comply with the reporting regime to competent agencies of the results of organizing international conferences and seminars within 15 days after the conclusion of international conferences and seminars and concurrently to the Ministry. Diplomatic relations for international conferences and seminars under the authorization of the Prime Minister for synthesis.
Decision 06/2020 is applicable to Vietnamese and foreign agencies and organizations that organize international conferences and seminars on Vietnam’s territory and agencies involved in managing international conferences and seminars.
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 of house management of Ministry of Industry and Trade. This Decree takes effect from March 22, 2020.
Regarding electricity, Decree No. 17/2020 / ND-CP amended and supplemented a number of articles and clauses of Decree No. 137/2013 / ND-CP detailing the implementation of a number of articles of the Law. Electricity and the Law amending and supplementing a number of articles of the Electricity Law and Decree No. 08/2018 / ND-CP amending a number of decrees related to business investment conditions under the scope of state management of Ministry of Industry and Trade.
Accordingly, regarding the conditions for granting a license for consultancy on the design of wind and solar power plants, organizations established under the law on operation registration in the above field must meet the following conditions: the following event:
1. The consultants holding the leading positions must possess a university or higher degree in electrical engineering or renewable energy; have at least 5 years’ working experience in the field of consultancy; have chaired at least 1 project or participated in designing at least 02 projects of wind and solar power plants of equivalent rank; have construction practice certificates in the field of equivalent design.
2. Other consultants must possess a university or higher degree in one of the geodetic, geology, construction, renewable energy, construction electricity, renewable energy, electricity and electrical systems fields. , electrical equipment, automation; have at least 5 years’ working experience in the field of consultancy; have participated in designing at least 1 wind and solar power plant project of equivalent class; have a construction practice certificate in the field of equivalent design. ”
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, it also leads to guidelines and regulations on the management of conditions in certain business areas that must change to fit the current situation.