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Legal answers
Legal News No. 37/2019
Answered

Maximum speed of cars and motorcycles when participating in traffic
Answered

On August 29, 2019, the Ministry of Transport issued Circular No. 31/2019 / TT-BGTVT providing regulations on speed and safe distance of motor vehicles and special-use vehicles participating in road traffic. This Circular takes effective from October 15, 2019.
According to the above provisions, the maximum speed allowed for motor vehicles (except for those specified in Article 8 of this Circular) to join traffic in densely populated areas (except highways).
Double track; one-way roads with two or more motor lanes of 60 (km / h);
A two-way street; one-way roads with one motorized lane of 50 (km / h).
Explain the concept of motor vehicles, according to the provisions of Clause 18, Article 3 of the 2008 Road Traffic Law: “Motor vehicles include cars; tractor; trailers or semi-trailers pulled by cars or tractors; two-wheel motorcycles; three-wheel motorcycles; motorbikes (including electric motorbikes) and the like ”.
According to Article 8 of Circular No. 31/2019 / TT-BGTVT: “Maximum speed allowed for special-use vehicles, motorbikes (including electric motorbikes) and similar vehicles on roads (except roads highways for special-use motorbikes, mopeds (including electric motorbikes) and the like when participating in traffic with the maximum speed of not exceeding 40 km / h ”.
Besides, according to the provisions of Circular No. 06/2016 / TT-BGTVT: “Promulgating the national technical regulation on road signs”
“3.39. Motorbikes (also called motorbikes) are two- or three-wheeled motor vehicles and the like, driven by engines with a cylinder capacity of 50 cm3 or more, with a vehicle self-weight not exceeding 400 kg for 2-wheel motorbikes or the permitted transportable volume determined according to the certificate of technical safety and environmental protection inspection of road motor vehicles from 350 kg to 500 kg for 3-wheel motorbikes . This concept does not include motorcycles mentioned in Clause 3.40 of this Article ”.
“3.40. Motorcycle means a motor-powered vehicle with two or three-wheelers and the maximum design speed not exceeding 50 km / h. If the drive is a heat engine, the working capacity or equivalent capacity should not be larger than 50 cm3 ”.
Thus, according to the above concept, motorbikes and mopeds are two different concepts, according to which, there is now some information that people are worried about that two-wheeled motorbikes can run at no more than 40km/h is incorrect

Reduce crude oil import tax to 0% from November 1, 2019
Answered

On September 16, 2019, the Prime Minister issued Decision No. 28/2019 / QD-TTg on amending and supplementing Article 2 of Decision No. 45/2017 / QD-TTg dated November 16, 2017, amending and supplementing the Prime Minister’s Decision No. 36/2016 / QD-TTg of September 1, 2016, defining the application of ordinary tax rates to imported goods.
Specifically, the Prime Minister amended and supplemented the Appendix of the List of common import tax rates table prescribed in Article 2 of Decision No. Article 2 of Decision No. 45/2017 / QD-TTg of November 16, 2017. 2017. Whereby:
– Reduction of the ordinary import tax rate of crude oil goods item code 2709.00.10 from 5% to 0%;
– Amending description of commodity code 4907.00.10 from “Banknotes (banknotes), legal but not yet circulated into” Banknotes, legal documents “and keeping the tax rate unchanged 5%;
– To amend the description of goods item code 8457.20.00 from “Single-position processing machine” to “Single-piece structure machine (one processing position)” and maintain the tax rate of 5%;
– Amending description of commodity code 8457.30.00 from “Multi-position shifting processing machine” into “Multi-position shifting processing machine” and maintaining the tax rate of 5%.
Previously, maintaining the import tax rate of 5% for crude oil made petrochemical refineries suffer losses, reducing the efficiency of processing petroleum products.
The Government’s reduction of crude oil import tax is an opportunity for domestic refineries to access imported crude oil at competitive prices.

Some new regulations on determining the origin of import and export goods
Answered

On September 5, 2019, the Ministry of Finance issued Circular 62/2019 / TT-BTC amending and supplementing a number of articles of Circular No. 38/2018 / TT-BTC providing for goods origin determination. import Export. Accordingly, Circular 62/2019 / TT-BTC has some noticeable new points related to the determination of the origin of exports and imports to apply special preferential tax rates within the framework of the Agreement Comprehensive and Progressive Trans-Pacific Partnership (“CPTPP Agreement”) is as follows:
Firstly, supplement the provisions on documents certifying goods origin to apply special preferential tax rates under the CPTPP Agreement. Accordingly, this document must contain all 09 minimum information and must be issued in paper or electronic form. In case documents are not in English, customs declarants must translate them into Vietnamese or English and take responsibility for the contents of the translations.
Secondly, regarding the time of submission of documents certifying goods origin to apply special preferential tax rates, Circular 62/2019 / TT-BTC guides customs declarants to submit to customs offices at the time of point of customs procedures for importing one of the following documents: 01 original copy of the certificate of origin of goods issued by the exporter or manufacturer (the document of self-certification of origin of goods); 01 original copy of the Certificate of Origin (C / O) issued by the competent authority of the exporting member country.
In order to apply the special preferential tax rate in the absence of declaration to apply the special preferential tax rate at the time of import customs clearance, the declarant is responsible for clearly stating the origin of goods and slow declaration of documents certifying goods origin on the customs declaration of import at the time of carrying out customs procedures. At the same time, the declarant additionally submits and submits 01 original copy of the certificate of origin within 12 months from the date of registration of the customs declaration.
Thirdly, in the event that a CPTPP member country informs that the certification of origin of goods issued only by the competent authority or the exporter or producer is approved by the CPTPP, Within 01 working day from the date of receipt of sufficient information from the exporting member country, the General Department of Customs will notify the Customs Departments of provinces and cities about the application of documents. the above-mentioned certificate of origin, the list of agencies competent to issue certificates of origin of goods of the exporting member country, the list of approved exporters, producers and other relevant information (if any).
This Circular takes effect from October 21, 2019. The promulgation of Circular 62/2019 / TT-BTC supplementing a number of new regulations guiding the determination of the origin of export and import goods to apply special preferential tax rates under the CPTPP Agreement is an effort. The Ministry of Finance and the General Department of Customs in implementing the commitments in the CPTPP in the field of customs.

Provisions on certificates of insurance auxiliary
Answered

On September 16, 2019, the Ministry of Finance issued Circular 65/2019 / TT-BTC regulating the content of training, exam and recognition of certificates of insurance auxiliary. This Circular takes effect from November 1, 2019.
Circular 65/2019 / TT-BTC states that the types of certificates of insurance auxiliary specified in this Circular include:
1. Certificate of insurance consultancy;
2. Certificate of insurance risk assessment;
3. Certificate of insurance loss assessment;
4. Certificates of support of insurance compensation settlement.
The Ministry of Finance prescribes that the Insurance Research and Training Center is the unit organizing the examination of insurance subsidy certificates prescribed in this Circular. Exam format is focused exam.
According to the Circular, registration for the contest is done online on the website of the Center for Insurance Research and Training. Training institutions are responsible for registering candidates who are students of the training institution. Candidates are free to register directly with the center.
Exam papers on insurance ancillary are given as a test. Each test consists of general knowledge and professional knowledge. The number of questions related to the general knowledge section accounted for 40%, the number of questions related to the knowledge section accounted for 60% of the total number of questions per exam.
Within 5 working days from the end of the exam, the exam results will be announced on the website of the Center and the website of the Department of Insurance Supervision and Management.
The Insurance Administration and Supervision Department will be responsible for issuing regulations on exam certification for insurance subsidies; to build a bank of questions for the examination of insurance auxiliary certificates according to the provisions of this Circular; inspect and supervise the organization of examination, grant and revocation of certificates of insurance auxiliary.
The Insurance Administration and Supervision Department is also the agency that recognizes certificates of insurance subsidies issued by overseas training institutions and publicly announces the list of holders of insurance auxiliary certificates issued by establishments. Overseas training is recognized in Vietnam on the website of the Insurance Administration and Supervision Department.
In addition, the Circular also stipulates 05 cases of revocation of certificates of insurance auxiliary:
– Individual who is granted a certificate but does not take the certificate of insurance auxiliary or fails to pass the examination of certificate of insurance auxiliary organized by the Center;
– Certificate holders have forged or cheated on declared information;
– The certificate holder asks another person to do the exam;
– Exam results of candidates’ test are not enough to pass;
– Certificate holders let others use certificates.
Persons who have their insurance ancillary certificate revoked in the above-mentioned cases (except for the case of revocation due to examination results) must not take the exam of insurance auxiliary within 12 months from the date of There is a decision to revoke the certificate.
The introduction of Circular No. 65/2019 / TT-BTC is extremely necessary in the context of Vietnam’s rapidly growing and diversified insurance market; creating an important legal basis, contributing to ensure the provisions of the law on insurance business.

Time limit for submitting financial statements of audited units.
Answered

On September 16, 2019, the State Auditor General issued Decision No. 03/2019 / QD-KTNN on the responsibility to send financial statements, budget settlement reports to the State Audit Office of the units. be audited. Decision 03/2019 / QD-KTNN takes effect from October 31, 2019. Whereby:
Budget estimating units of level I shall send the State budget revenue and expenditure settlement reports to the SAV before October 1 of the following year.
Provincial People’s Committee:
Send the local budget settlement report to the SAV before October 1 of the following year;
Send local budget finalization to SAV within 05 working days from the date on which the provincial People’s Council approves;
The Ministry of Finance sends the State budget settlement report to the SAV within 14 months after the end of the budget year.
State enterprises, parent companies, state corporations holding dominant shares:
Ending the fiscal year, preparing and sending a financial statement, a statement of budget revenues and expenditures within its management to the SAV within 90 days from the end of the annual accounting period;
In cases where there are other provisions on the time of preparing and issuing financial statements, reports on final settlement of budget revenues and expenditures, they shall be sent to the SAV after the time of elaboration and issuance according to separate regulations.
In summary, the promulgation of Decision 03/2019 / QD-KTNN creates a clear legal corridor for units to grasp the implementation, creating unity and efficiency in the state management.

Principles of handing over debts and exclusion of assets when converting state enterprise.
Answered

On August 21, 2019, the Ministry of Finance issued Circular 55/2019 / TT-BTC guiding the handing over of debts and excluded assets when transforming state enterprise.
This Circular provides for the principle of handing over, receiving debts and eliminating assets as follows:
– Debts and assets transferred and received must ensure sufficient documents (for debts) and in kind (for properties). In case the debt does not have sufficient documents and the property is no longer in kind, the Debt Managment Company shall send a written request to the owner representative agency and the business notify the reason for not accepting the enterprise to continue managing, monitoring or handling according to the current regulations on business ownership transformation.
– To be implemented based on the decision to announce the enterprise value of the owner representative agency in accordance with the law on enterprise ownership transformation. This decision must specify the value of the debt and the excluded assets, as a basis for the debt repayment Fair to receive.
– In case the owner representative agency decides to announce the adjustment of enterprise value:
a) If the enterprise has not signed a Handover Agreement of debts and excluded assets with Debt Managment Company, then hand over debts and excluded assets according to the decision on announcement of value adjustment. enterprise.
b) If the enterprise has signed Handover Agreement and assets excluded from Debt Managment Company under the decision on corporate value announcement, the owner representative agency shall issue a written request to the debt financing agency to notify the current status of the excluded debts and assets. received under Handover Agreement according to the criteria: processed, withdrawn and not yet processed, revoked before announcing the decision to adjust the enterprise value.
– The owner representative agency, Debt Managment Company and enterprises must prepare Handover Agreement, with the signatures of the parties. The owner representative agency may authorize (in writing) the Chairman of Member’s Counsil/ Director/Enterprtise’s representative according to the law of the enterprise with the debt and the excluded assets to hand over to the debt financing agency.
– Debt Managment Company inherits all rights and obligations of creditors and property owners as prescribed from the signing date of Handover Agreement, and the enterprise is responsible for informing debtors and relevant agencies of the transfer of rights creditors to Debt Managment Company of commercial banks (within 10 days),
– For debts and excluded assets received under the designation of the Prime Minister (if any), owner representative agency, Debt Managment Company and enterprises shall hand over, receive and handle debts and assets as for with debt, assets excluded from the value of the converted enterprise ownership and in accordance with the direction of the Prime Minister. In case of any problems, Debt Managment Company report to the Ministry of Finance for consideration and settlement of rights or report to the Prime Minister for decision.
– Enterprises shall handle financially for debts and excluded assets according to the provisions of law for each form of ownership arrangement and conversion.

Legal News No. 31/2019
Answered

Operation management of facilities for entertainment and recreation under water
Answered

On June 5, 2019, the Government issued Decree 48/2019 / ND-CP to manage activities of recreational and recreational facilities under water. The Decree takes effect from August 15, 2019.
Some notable contents in the decree:
Definition of facilities for fun and entertainment under water. Accordingly, amusement and recreational facilities under the water are understood to be ships, boats or other floating structures used for recreational and recreational purposes under water with a capacity of no more than 5 people and operating in the active areas. be accepted or announced by a competent state agency (Clause 1, Article 3);
Division of entertainment and entertainment activities into 02 areas, including:
Zone 1: is the water area on inland waterway, seaport waters or maritime area;
Zone 2: Is another water area not belonging to zone 1, marked, locate by float or pennant with easy-to-observe colors (Article 5).
Providing conditions for vehicles and drivers when participating in recreational activities and entertainment in the water. In particular, means must carry out registration according to national technical regulations and register with competent state agencies. Drivers of water recreation and entertainment means must be at least 15 years old and wear life jackets during the process of control. In some cases, means drivers must have means of driving certificates or be instructed about Safety skills before driving vehicles (Article 6).
Clearly state responsibilities of organizations and individuals to exploit operating areas and provide recreational and recreational services under water. It is noteworthy that these organizations and individuals are required to organize fun and entertainment activities under the water within the prescribed time and must have a plan to ensure security, safety, rescue and rescue. and preventing environmental pollution (Article 7).
Promulgating approval procedures, allowing the operation of water recreation areas and procedures for registering recreational and recreational water facilities (Chapter III and Chapter IV).
The promulgation of Decree 48/2019/ND-CP concretized the regulations on ensuring safety for water tourism and entertainment activities. As a premise of state management activities, contributing to ensuring safety for tourists as well as creating a fair playing field for businesses operating in entertainment services under water.

The Prime Minister approves the Intellectual Property Strategy until 2030
Answered

On August 22, 2019, the Prime Minister issued Decision No. 1068 / QD-TTg approving the Intellectual Property Strategy until 2030. This Decision takes effect from the date of signing.
Directive viewpoint of the Prime Minister The Intellectual Property Strategy to 2030 has the following key contents:
– Developing a comprehensive and effective intellectual property system at all stages of creation, establishment, exploitation and protection, enforcement of intellectual property rights, creating an environment to encourage innovation and response. meet international integration requirements, turn intellectual property into an important tool to enhance national competitiveness and promote socio-economic development;
– Intellectual property policies for copyright, related rights, industrial property rights and rights to plant varieties constitute an integral part of economic and cultural development strategies and policies. national society and sectors;
– Intellectual property activities with the active participation of entities in the society, including research institutes, universities and creative individuals, especially enterprises playing a leading role in creating and exploiting intellectual property.
On the basis of the above-mentioned orientation and direction, the Prime Minister has set intellectual property goals by 2030, including:
1. Vietnam belongs to the group of ASEAN leading countries in terms of creativity, protection and exploitation of intellectual property rights.
2. The establishment of industrial property rights and rights to plant varieties ensures fast, transparent, fair and timely response to the requirements of enterprises and society. The enforcement of intellectual property law has been significantly improved, the infringement of intellectual property rights significantly reduced.
3. New intellectual property of Vietnamese individuals and organizations increases both in quantity and quality, dramatically improving Vietnam’s intellectual property indicators in the global innovation index ( GII):
– The number of applications for invention and patent protection increases an average of 16-18% / year;
– The number of applications for registration of industrial designs increases by an average of 6 – 8% / year;
– The number of trademark applications increases by 8-10% / year on average;
– The number of applications for protection of plant varieties increases an average of 12-14% / year, 10 – 12% of which are registered for protection abroad; making Vietnam a center for plant variety protection with the establishment of an ASEAN + regional plant variety protection agency.
5. The effectiveness of intellectual property rights is improved and significantly increases the number of products with high intellectual property content.
In order to realize these goals, the Prime Minister also identified the tasks and solutions that must focus on improving policies, improving capacity, efficiency of state management and promoting creative activities, exploit and enforce intellectual property rights and assistance. The Ministry of Science and Technology will be the focal point to summarize the implementation of the strategy and annual reports to the Government.