Highlights from the last week (January 17, 2022 - January 22, 2022)

1. 2% reduction of VAT rate in 2022

This is a notable content in   Resolution 43/2022/QH15  on fiscal and monetary policies to support the program of socio-economic recovery and development.

Accordingly, the tax exemption and reduction policies are prescribed as follows:

-  Reduce 2% value-added tax rate in 2022, applicable to groups of goods and services currently applying the value-added tax rate of 10% (remaining 8%) , excluding some groups of goods. the following goods and services:

+ Telecommunications, information technology;

+ Financial activities, banking, securities, insurance, real estate business;

+ Prefabricated metal and metal products;

+ Mining products (excluding coal mining), coke, refined petroleum, chemical products, goods and services subject to excise tax.

- Allowing to be included in deductible expenses when determining taxable income of enterprises for support and sponsorship expenses of enterprises and organizations for COVID-19 prevention and control activities in Vietnam for tax period 2022.

Resolution 43/2022/QH15  takes effect from January 11, 2022 to December 31, 2023.

2. Fees for assessment and issuance of environmental permits

The Ministry of Finance promulgates  Circular 02/2022/TT-BTC  stipulating the rate, collection, payment, management and use of fees for assessment and grant of environmental permits by central agencies.

Accordingly, the fee for assessment and re-issuance of environmental permits is regulated as follows:

- For projects or establishments in group I (except for projects or establishments providing hazardous waste treatment services; projects or establishments that import scrap for use as raw production materials): VND 50 million /license.

- For projects or establishments of group II or projects or establishments located in the area of ​​02 or more provincial-level administrative units or located in the sea where the administrative management responsibility of the Commission has not been determined. Provincial people: 45 million VND/permit.

In addition, the appraisal fee for environmental permit adjustment is 15 million VND/permit/project/facility.

(The above fee is calculated according to the time of appraisal, issuance, re-issuance and adjustment of the environmental permit. The fee does not include travel expenses of the actual inspection team at the facility and the cost of sampling and analyzing quality samples. prescribed discharge).

Circular 02/2022/TT-BTC  takes effect from January 11, 2022.

3. Amendment of regulations on application for registration of circulation of drugs and herbal ingredients

This is one of the contents added in Circular 39/2021/TT-BYT amending and supplementing Circular 21/2018/TT-BYT on registration of circulation of traditional drugs and herbal ingredients.

Accordingly, supplementing regulations on legal documents of manufacturers (CSSX) of excipients, capsule shells, semi-finished herbal medicinal products and herbal ingredients for the production of traditional drugs in the application for grant, extension, change, supplement the certificate of circulation of drugs and herbal ingredients.

Specifically, legal documents are one of the following types of documents:

- Certificate of DMP;

- Production license with certification that the production facility meets GMP;

- Certificate of conformity with the European Pharmacopoeia monograph (CEP);

- Certificate of pharmaceutical products (CPP) of excipients, capsule shells, semi-finished herbal ingredients if there is information on GMP on the CPP;

- For excipients in the application for registration of traditional drugs:

In case one of the above documents cannot be provided, the producer of finished and semi-finished drugs shall conduct a self-assessment of the satisfaction of the good manufacturing practice of the pharmaceutical excipients specified in Circular 35/2018/TT-BYT .

Self-declaration in the drug registration dossier on the principles and standards of good manufacturing practice that the excipient manufacturer meets and commits to take responsibility before the law for this announcement according to Form 01/TT issued together with Circular 39 2021 .

Circular 39/2021/TT-BYT takes effect from February 15, 2022.

4. Increase the level of penalties for administrative violations on wages

This is a remarkable content in Decree 12/2022/ND-CP stipulating penalties for administrative violations in the field of labor, social insurance and Vietnamese workers working abroad. According to the Contract.

Accordingly, a fine of 5 - 10 million VND (currently 2 - 5 million VND) will be imposed on the employer who commits one of the following acts:

- Do not publicly announce at the workplace before implementation: salary scale, salary table; labor level; bonus regulations;

- Failing to consult the employee representative organization at the grassroots level for the place where the representative organization is located when formulating the salary scale and salary table; labor norms; bonus regulations;

- Do not build salary scale, salary table or labor norms.

In addition, a fine of between 5 and 10 million dong also applies to newly regulated violations such as:

- Do not apply labor norms before officially promulgating;

- Failure to notify the salary statement or notifying the employee's salary list but not in accordance with regulations;

- Failing to pay equal wages or discriminate against employees who do work of equal value.

See details in Decree 12/2022/ND-CP effective from January 17, 2022.

Jewel

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