On December 10, 2018, the Ministry of Health issued Decision No. 7319/QD-BYT approving the plan for taking polio vaccine (bOPV) for children under 5 years of age at high-risk areas in 2018 – 2019. This decision takes effect from the date of issuance.
Accordingly, this plan will be implemented in 23 provinces with 564,277 children under 5 years of age, including those who have been previously taken or vaccinated bOPV before (except for the case of taking the polio vaccine within 01 months before the date of vaccination).
The plan will organize 02 additional rounds of polio vaccination within 1 month; Each child will receive two doses of vaccine (two drops per dose). At the end of each session, it is necessary to review activities to promptly make up the compensation plan and adjustment activities, to ensure that the vaccination object is not missed.
In addition, Decision No. 7319 / QD-BYT also stipulates the responsibilities of agencies and organizations in implementing the plan, specifically as follows:
• The People’s Committees of provinces and cities in high-risk areas;
• The Department of Health;
• The Preventive Medicine Department.
It can be seen, in the spirit of implementing the World Health Organization’s plan related to reduction polio disease, by approving a plan to take polio vaccine (bOPV) for children under 5 in high-risk areas. In 2018 – 2019, the Ministry of Health has shown a strong determination to actively protect against polio disease, thereby contributing to improving the health quality of children in particular, as well as all citizens in general to avoid bad effects caused by another dangerous disease.
On December 7th, 2018, the Ministry of Health issued Circular No. 40/2018/TT-BYT regulating the management of infectious disease samples. This Circular takes effect from January 25th, 2019.
Accordingly, Circular No. 40/2018/TT-BYT regulates the management of infectious disease samples for the purpose of prevention, research, diagnosis and treatment of human diseases, including collecting and preserving packing, storing, using, exchanging, destroying and transporting infectious disease samples from testing establishments.
This Circular also stipulates collection unit that organization having specimen collection activities must notify the laboratory and the place of receipt of the specimen; sent date; transportation and expected time of sample will arrive at the receiving unit. Specimens must be preserved in accordance with Annex III attached.
Besides, the regulations on the dimension, mass, volume of packing of samples when transporting is detailed, specifically:
– Transportation of samples by air:
+ For specimens containing type A infectious substances: Each package of liquid samples does not exceed 50 ml for passenger aircraft or not more than 4 liters for cargo planes. Each piece of solid samples does not exceed 50 g for passenger aircraft or no more than 4 kg for cargo aircraft;
+ For samples containing infectious substances of type B: Each package of liquid samples does not exceed 1 liter, total packages of specimens after packing not more than 04 liters. Each piece of samples of solid samples does not exceed 04 kg/package.
– Transportation of samples by sea, road, rail: Each outer packing has a minimum size of 100 mm x 100 mm on each side, no maximum size limit. The carrier of the specimen must use available equipment and tools to prevent the spread of infectious agents to humans and the environment.
Thus, Circular No. 40/2018/TT-BYT has detailed and specific regulations on the management of infectious disease samples, thereby creating favorable conditions for prevention and research activities, diagnosis and treatment are accurate, safe and effective. Besides, Circular also increases the management of functional agencies in these activities.
On 15/11/2018, Ministry of Finance promulgated Circular No. 112/2018/TT-BTC amending and supplement some of the articles in Circular No. 174/2015/TT-BTC on 10/11/2015 guiding the accounting of other tax and revenue operations for export and import goods. This Circular takes effect from 01/01/2019.
Accordingly, Circular No. 112/2018/TT-BTC amending and supplementing regulations on making, signing and keeping accounting documents for export and import goods. Specifically, new regulations are as follows:
1. Any accounting related to the accounting of tax and other books for export and import goods must be made with accounting vouchers.
2. Any accounting related to the accounting of tax and other books for export and import goods must be made with accounting vouchers and Decree No. 174/2016/NĐ-CP.
3. Take notes on accounting documents.
The recording on vouchers must be complete, clear, timely and accurate in accordance with Article 18 of the Accounting Law and Decree No. 174/2016/ND-CP; The written word on the voucher must be continuous, not interrupted, must not be abbreviated or erased or corrected; When writing, must use a pen or ink pen; do not write in red ink, with pencil; The amount written in words must be consistent with the amount written in numbers. The first word must be in capital letters, the other words are written in lowercase; must be written close to the beginning of the line, the letters and digits must be written continuously so that it does not have to be spaced, write all the new lines down another line, do not write insertion lines, do not overwrite printed letters; the blank must be crossed out so that it cannot be corrected, add numbers or add text. Documents of erased or corrected are not valid for payment and accounting books. When writing incorrectly on a printed form, it must be canceled by slashing the wrong document.
4. Accounting vouchers must be made in a sufficient number of copies. In case of having to make many accounting vouchers for economic and financial operation, the contents of the copies must be the same
5. Accounting vouchers made in the form of electronic vouchers must comply with Article 17, Article 18, Article 19 of the Accounting Law and Decree No. 174/2016/ND-CP.
6. Sign accounting voucher
Accounting vouchers must be signed in accordance with Article 19 of the Accounting Law and the Decree No. 174/2016/NĐ-CP. The signature on a person’s accounting voucher must be consistent and must be identical to the registered signature form; The preparer, the approver and others who sign the accounting voucher must be responsible for the contents of the accounting voucher; persons who are responsible for signing accounting vouchers may only sign vouchers when the full contents of their contents are recorded according to regulations.
Thus, by issuing Circular No. 112/2018/TT-BTC, the Ministry of Finance has provided detailed and specific guidelines for setting up, signing and keeping accounting documents for export and import goods thereby creating conditions for individuals and organizations to implement these accounting activities quickly and accurately while tightening the state management of these activities.
On 01/11/2018, Ministry of Finance promulgated Circular No. 99/2018/TT-BTC guiding on making the consolidated financial report of State Accountant entity is superior accounting units. This Circular takes effect from 01/01/2019.
Accordingly, Circular No. 99/2018/TT-BTC applies for state accounting units include: state agencies; public administrative units; organizations and units which using State budget; project management having legal entity which established by state agencies, public administrative units; agencies and organizations managing state finance funds that outside the state budget; state-funded organizations to organize activities according to specific socio-political objectives.
Regarding the reporting period, this Circular clearly states: Consolidated financial report of superior accounting unit is made according to the year accounting period. In case the law stipulates another period, besides reporting according to the year period, units must make a general finance report according to that period. An additional financial information report is prepared according to the accounting period of the consolidated financial statements.
In addition, the consolidated financial statements are prepared after the end of the annual accounting period (on December 31 every year). The consolidated financial report of superior accounting units must be fully compiled, including financial information of all subordinate accounting units as prescribed; in which the assets, liabilities, net assets, revenue, costs and cash flows of superior accounting units are presented on the corresponding reporting forms as the reports of an independent accounting unit
It can be seen that the preparation of general financial statements will contribute to providing economic and financial information for users to consider and evaluate the financial situation, operating results and ability to create money of the unit senior accountant in the accounting period, as a basis for making decisions on investment management and administration and other decisions of leaders and related people, and at the same time improving the accountability of higher-level accounting units on the reception and use of state resources according to the provisions of law.
On November 7th, 2018, the Government issued Decree No. 149/2018/ND-CP detailing Clause 3, Article 63 of the Labor Code on implementing democratic regulations in the workplace. This Decree takes effect on January 1th, 2019.
Accordingly, the employer must declare: The situation of implementing production and business tasks; rules, regulations and other regulations of enterprises relating to their obligations, rights and legitimate interests; collective labor agreement and others that enterprises participate in; workers conference resolutions; the establishment and use of reward fund, welfare fund and other funds contributed by employees (if any); deduction of trade union funds, social insurance premiums, health insurance and unemployment insurance; the implementation of emulation, commendation, discipline, settlement of complaints and denunciations related to the rights and legitimate interests of workers.
Besides, this Decree also regulated that employees are entitled to comment on the formulation, amendment, and supplementation of rules, regulations and other regulations of enterprises relating to obligations, rights and legitimate interests of workers; formulate, amend and supplement salary scales, payrolls and labor norms; propose collective agreement contents; propose, implement solutions to save costs, improve labor productivity, improve working conditions, protect the environment, prevent fire and explosion; Other contents related to employees’ rights and obligations following the regulation of law.
It can be seen that the Government has detailed and specific guidelines on implementing democratic regulations at the workplace, thereby ensuring the highest objective of the state’s policy is a democracy for an employee in order to ensure the rights and legitimate interests of workers.
On November 16th, 2018, the Government issued Decree No. 157/2018/ND-CP regulating on the regional minimum wage for an employee working under labor contracts. This Decree takes effect from January 1st,2019.
Accordingly, the subjects of application include: Employee; Enterprises, Cooperatives, Cooperative unions, Cooperative groups, farms, households, individuals and other Vietnamese organizations that hire employee under labor contracts; Foreign Agencies, International Organizations and Foreign Individuals in Vietnam employing laborers under labor contracts (except for international treaties to which the Socialist Republic of Vietnam is Members have different provisions from the provisions of this Decree).
The region-based minimum wage level applicable to an employee working at enterprises from January 1th, 2019 is as follows: Region I: VND 4,180,000/month; Region II: VND 3,710,000/month; Region III: VND 3,250,000/month; Region IV: VND 2,920,000/month. Thus, the new regional minimum wage is higher than the current wage of about VND 160,000-200,000/month.
In addition, the Decree also stated that the regional minimum wage is applied following the business address of enterprises. In cases of enterprises having branches operating in different regions with different regional minimum wages, the regional minimum wage is applied following the business address of branches. Enterprises operating in Industrial Parks and Export Processing Zones located in areas with different regional minimum wage shall apply the highest regional minimum wage of religion’s that wage.
The above-mentioned minimum wage level is the lowest level serving as a basis for employer and employee to negotiate for salary. The wage level is paid for employee working under normal conditions, full time in a month and finishing work must be ensured: Not lower than the regional minimum wage for employees doing simple jobs; It is at least 7% higher than the regional minimum wage for employees who work in jobs requiring vocational training as prescribed.
It can be seen that the increase in the regional minimum wage is a suitable step of the Government, impacting on the wage of employee and regulation of enterprise directly. Increasing in the minimum wage can help improve the income of the majority of workers, thereby pushing domestic consumption up and contributing to a higher GDP and country economic growth.
On 11/11/2018, the Ministry of Defense issued Circular No. 162/2018/TT-BQP guiding the implementation of a special allowance regime for the defense force of the Ministry of Defense. This Circular takes effect from December 26th, 2018.
Accordingly, Circular No. 162/2018/TT-BQP applies to officer and professional military at the Defense Department under the Department of Military Security Protection, General Political Department; officers and professional military shall be strengthened by competent authorities to perform their tasks according to positions prescribed in the Defense Department of the Military Security Protection Department and the General Political Bureau for a period of 1 month or more and related organizations and individuals, specifically:
– Subjects prescribed above officers and military shall be entitled to one of the 4 specific allowance levels, including 30%, 25%, 20% and 15%, calculated on the rank-based salary level for officers or types, group, rank for the professional military. This special allowance is paid with the monthly pay period and is not used to calculate, enjoy social insurance and health insurance;
– Officers and professional military who are subject to specific allowances shall enjoy a specific allowance level prescribed for such subjects. In case an eligible person is entitled to enjoy at different levels of specific allowances, he/she will only enjoy the highest level of benefits.
It can be seen that the Circular No. 162/2018/TT-BQP has detailed and specific instructions on the implementation of a special allowance regime for the defense force of the Ministry of Defense, thereby showing the necessary and encouragement of the State to officer and military of these forces.
On 07/11/2018, the Government issued Decree No. 152/2018/ND-CP regulating some regimes for coaches and athletes during the training and competition period. This Decree takes effect on December 24th, 2018.
Accordingly, Decree 152/2018/ND-CP stipulates the following regimes:
• Salary; support money for training and competition;
• Social insurance; Health Insurance; unemployment insurance; insurance for occupational accidents and diseases; insurance when training, competing abroad and
• Bonus for the performance of coaches and athletes during the training and competition period.
Regarding the salary regime for coaches and athletes during the training and competition period, Decree No. 152/2018 / ND-CP stipulates the following:
Trainers and athletes that are Vietnamese citizens, are the member of the national team or national youth teams; Teams, young teams, talented teams in the fields, provinces and centrally-run cities, who are salaried from the state budget, shall be entitled to a salary as follows:
• Received fully salary during the training or competition period (including salary and wage allowances, if any) paid by the trainer or coach management agency;
• Received amount of supplementary money in case of the basic salary is calculated on average according to the number of ordinary working days in a month lower than the wage level prescribed in Clauses 2 and 3, Article 3.
The salary level calculated on the basis of the number of ordinary working days shall be determined according to the salary of the preceding month before the coaches or athletes are summoned for training or competition divided for 26 days.
It can be seen that the issuance of Decree 152/2018/ND-CP has shown the State’s attention to all aspects of the lives of coaches and athletes. At the same time, encouraging the above factors to actively training and strive for the development of the country sports.