Highlight news in the one-week period in Vietnam, from November 15, 2021

1. From 2022, increase the statute of limitations for sanctioning administrative violations on invoices

The Government has promulgated Decree 102/2021/ND-CP of Vietnam amending Decrees on sanctioning of administrative violations in the field of taxes and invoices; customs; insurance business, lottery business...

According to the Decrees, increasing the time for sanctioning administrative violations on invoices, specifically:

From January 1, 2022, the statute of limitations for sanctioning administrative violations on invoices is 2 years.

(Currently, the statute of limitations for sanctioning is 01 year).

In addition, adding regulations on administrative sanctions for acts of making invoices that do not fully write the required contents on invoices as prescribed.

The fine for the above acts is from 4 million to 8 million VND.

The above fine level also applies to the following acts:

- Losing, burning, or damaging invoices that have been issued or purchased from tax authorities but have not yet been made.

- Losing, burning or damaging the invoice that has been issued (remitted to the customer) in the course of use, the seller has declared and paid tax, has documents, documents, and vouchers to prove the purchase and sale of goods, service.

- Losing, burning or damaging invoices that have been made but have not yet declared tax.

The parties involved must make a record of the loss, fire or damage of the invoice.

(New content)

Decree 102/2021/ND-CP of Vietnam takes effect from January 1, 2022.

2. Signs to determine withdrawal from opiates in Vietnam

This is the content of Circular 18/2021/TT-BYT of Vietnam stipulating diagnostic criteria and professional procedures for determining drug addiction.

According to the Circular, the signs to determine the state of withdrawal from opiates are as follows:

- Evidence of recent cessation or reduction in opioid use after repeated long-term use;

- At least 3 of the 12 withdrawal symptoms below appear after a few minutes to a few days after (a) above:

+ Craving for drugs;

+ Stuffy nose or sneezing;

+ Tears;

+ Muscle pain or cramps;

+ Abdominal cramps;

+ Nausea or vomiting;

+ Diarrhea;

+ Dilated pupils;

+ Goosebumps or chills;

+ Tachycardia or increased blood pressure;

+ Yawning;

+ Restless sleep.

These withdrawal symptoms cannot be attributed to a medical illness unrelated to opioid use and cannot be attributed to another mental or behavioral disorder.

Circular 18/2021/TT-BYT of Vietnam takes effect from 01/01/2022

3. Additional items enjoying the preferential import tax rate of 0% in Vietnam

This is a notable content in Decree 101/2021/ND-CP amending Decree 57/2020/ND-CP and Decree 122/2016/ND-CP on Export Tariff and Preferential Import Tariff of Vietnam.

According to the Decree, adding 02 items entitled to the preferential import tax rate of 0%, including:

- Oily fruits and seeds for breeding have product code 9805.00.00 in the List of commodity groups from 98.01 to 98.48 and commodity groups 98.50, 98.51, 98.52 at Point 1, Clause II, Section II, Appendix II of Decree 57/2020 of Vietnam

The corresponding product codes in Section I Appendix II are 1207.30.00, 1207.4.90, 1207.50.00, 1207.60.00, 1207.70.00, 1207.91.00, 1207.99.40, 1207.99.50, 1207.99.90.

- Engine ECU, used for motor vehicles with item code 9849.46.00 in the List of commodity group 98.49 at Point 2, Clause II, Section II, Appendix II of Decree 57/2020.

The corresponding item code in Section I Appendix II is 8537.10.99.

In addition, to adjust the export tax rates and preferential import tax rates for some groups of goods specified in Clause 1, Article 2 of Decree 57/2020 of Vietnam at:

- Appendix I - Export Tariff according to the List of taxable goods;

- Appendix II - Preferential import tariff according to the List of taxable goods.

Decree 101/2021/ND-CP of Vietnam takes effect from December 30, 2021.

4. Adjustment of allowances for participants in the fight against COVID-19 in Vietnam

The Government has promulgated Resolution 145/NQ-CP of Vietnam on adjusting, amending, and supplementing a number of regimes and policies in the prevention and control of the COVID-19 epidemic.

According to the Resolution, the allowance regime for participants in epidemic prevention and control in places with a high number of COVID-19 infections is as follows:

- Allowance of 450,000 VND/person/day for those who directly examine, diagnose, treat and care for people infected with COVID-19 or suspected of being infected with COVID-19 at a COVID-19 collection or treatment facility, except for the performing the task of epidemiological surveillance, medical monitoring, and treatment of people infected with COVID-19 at health stations of communes, wards, and townships;

(Previously, there was no specific allowance for employees working at COVID-19 treatment and collection facilities)

- Allowance of 300,000 VND/person/day for:

+ Persons who do the work of rinsing tools and preparing the environment at medical facilities to serve the SASR-CoV-2 laboratory;

(Previously, this allowance was 200,000 VND/person/day).

+ Persons who transport people infected with COVID-19, patient samples; transportation, storage, and handling of fatal cases of SARS-CoV-2 infection.

(Previously, this allowance was 200,000 VND/person/day).

Note: The above allowance is applied to people participating in epidemic prevention and control at COVID-19 collection and treatment facilities in Ho Chi Minh City, Binh Duong, Dong Nai, Long An and Hospital Central Tropical Zone from August 1, 2021 to the end of October 31, 2021.

In case the subject has received support funds but with a lower amount than the above-mentioned level, the difference shall be collected.

Resolution 145/NQ-CP of Vietnam takes effect from November 19, 2021 to the end of December 31, 2022.

Vo Thu

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