Highlights of last week's text (from December 13 to December 18, 2021)

Highlights of last week's text (from December 13 to December 18, 2021)
Bảo Ngọc

In the past week (from December 13 to December 18, 2021), the Law Clerk has updated a number of outstanding documents as follows:

Highlights of last week's text (from December 13 to December 18, 2021)

1. Increase the maximum overtime for seasonal workers from February 1, 2022

This is a remarkable content in Circular 18/2021/TT-BLDTBXH  stipulating working time and rest time for employees doing seasonal production jobs, outsourcing jobs according to the regulations. the order.

Accordingly, the limits of standard working hours and overtime hours per week and month are regulated as follows:

- The total number of standard working hours and overtime hours in a week must not exceed 72 hours.

(Currently,  Circular 54/2015/TT-BLDTBXH  stipulates no more than 64 hours; especially for employees doing particularly heavy, hazardous and dangerous occupations and jobs, no more than 48 hours).

- The total number of overtime hours in a month must not exceed 40 hours.

(Currently, the regulation does not exceed 32 hours; especially for employees doing particularly heavy, hazardous and dangerous occupations and jobs, no more than 24 hours).

The employer shall decide whether to apply the regulations on the number of working hours per week or by the month, and record it in the plan of working hours and rest periods in the year specified in Clause 2, Article 8 of  Circular 18. 2021 .

Thus, compared with the current,  Circular 18/2021  adjusts to increase overtime for employees doing seasonal production jobs and processing jobs according to orders.

Circular 18/2021/TT-BLDTBXH  takes effect from February 1, 2022

2. Raise the food norm for 1 month for people held in custody or temporary detention

The Government promulgates  Decree 113/2021/ND-CP  amending and supplementing a number of articles of  Decree 120/2017/ND-CP  detailing a number of articles of the Law on enforcement of custody and temporary detention.

Accordingly, the adjustment to raise the monthly food allowance of persons held in custody or temporary detention is as follows:

The norm of food for a month of temporary detention includes: 17 kg of plain rice; 15 kg of green vegetables; 1 kg of pork  (previously 0.7 kg of meat in general) ; 1 kg of fish  (formerly 0.8 kg of fish) ; 0.5 kg of sugar; 0.75 liters of fish sauce; 0.2 liters of cooking oil; 0.1 kg of MSG; 0.5 kg of salt  (formerly 1 kg of salt) ; other spices equivalent to 0.5 kg of plain rice; fuel equivalent to 17 kg of firewood or 15 kg of coal.

In addition, women held in custody or temporary detention who are pregnant or nursing a child under 36 months of age are entitled to a meal allowance equal to twice the daily standard of food and may be exchanged as prescribed by a physician or doctor.  (Previously, they were entitled to the same food allowance as those held in custody or other temporary detention and were allowed to eat 30% more meat and fish).

Decree 113/2021/ND-CP  takes effect from December 14, 2021.

3. Circular guiding domestic tax professional accounting

The Ministry of Finance has issued  Circular 111/2021/TT-BTC  guiding domestic tax professional accounting.

Accordingly, regulations on accounting principles for tax accounting by period are as follows:

- Tax accounting date is determined to be the date of recording in tax accounting books into the tax accounting module.

- The date of collection of input information of the tax accountant must comply with the principle that the tax administration operation occurs on the day of the tax administration operation or at the latest the next day following the day on which the tax administration operation arises.

Except for statutory holidays, the date of information collection is the next working day of that holiday.

- If during the preparation of the tax accounting report, adjustments to tax administration operations that have been accounted for in the previous year's tax accounting period, if made before the closing time of the tax accounting period, are accounted for. adjusted in the tax accounting period of the previous year and determined by the accounting year information specified in Clause 1, Article 8 of Circular 111/2021.

- After the closing time of the tax accounting period, the adjustment of data of the previous year's tax accounting period may only be made at the request of a competent state agency and in accordance with other regulations.

Circular 111/2021/TT-BTC takes effect from July 1, 2022, applies from the tax accounting period of 2022.

4. Abolition of a number of fees in the diplomatic field from February 1, 2022

Circular 113/2021/TT-BTC amending and supplementing a number of articles of Circular 264/2016/TT-BTC stipulating the rate of collection, collection, payment, management and use of fees and charges in the field Diplomacy applied at Vietnamese representative missions abroad.

Accordingly, a number of fees in the diplomatic field are abolished as follows:

- Abolish the fee for supplementing and amending passports (currently the fee is 15 USD/book );

- Abolish the fee for issuing a passport (currently, the fee for issuance of a passport is 20 USD/book, 40 USD/book for re-issue due to damage or loss) .

- Abolish the fee for issuance of Certificate of Citizenship Registration (currently the fee is 5 USD/copy) .

In addition, the marriage registration fee amendments and supplements are as follows:

- Marriage registration is 70 USD/case.

- Marriage re-registration is 120 USD/case.

(Compared with the current one, amending the unit to charge for marriage registration from: 70 USD/copy to 70 USD/marriage case).

Circular 113/2021/TT-BTC takes effect from February 1, 2022.

Jewel


0 lượt xem
  • Address: 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City
    Phone: (028) 7302 2286
    E-mail: info@lawnet.vn
Parent company: THU VIEN PHAP LUAT Ltd.
Editorial Director: Mr. Bui Tuong Vu - Tel. 028 3935 2079
P.702A , Centre Point, 106 Nguyen Van Troi, Ward 8, Phu Nhuan District, HCM City;