Highlights of the Vietnamese legal document last week from September 27 to October 2, 2021

1. Discounts on some air services in Vietnam until the end of 2021

The Ministry of Transport of Vietnam promulgated Circular 21/2021/TT-BGTVT stipulating prices and price brackets for a number of specialized aviation services at Vietnam's airports and aerodromes from January 1, 2021 to the end of December 31, 2021.

According to this Circular, the prices for aircraft take-off and landing services for domestic flights are as follows:

- From January 1, 2021 to the end of December 31, 2021: 50% of the take-off and landing fare for domestic flights specified in Circular 53/2019/TT-BGTVT will be applied.

- From January 1, 2022 onwards: continue to comply with the prices specified in Circular 53/2019/TT-BGTVT of Vietnam.

The price bracket for specialized aviation services on the list specified in Clauses 2 and 3, Article 1 of Circular 53/2019/TT-BGTVT shall be implemented as follows:

- From January 1, 2021 to the end of December 31, 2021: apply a price bracket with a minimum of 0 VND, the maximum level is implemented in accordance with the provisions of Circular 53/2019/TT-BGTVT.

- From January 1, 2022 onward: continue to comply with the price bracket specified in Circular 53/2019/TT-BGTVT.

Circular 21/2021/TT-BGTVT of Vietnam takes effect from September 26, 2021.

2. Procedures and documents for admission to international students with scholarships from the State Budget of Vietnam

This is a notable content in Decree 86/2021/ND-CP stipulating that Vietnamese citizens go abroad for study, teaching, scientific research and academic exchange.

According to this Decree, candidates submit 01 application by post or in person or online to the sending agency.

Nominations include:

- Official letter of the management agency directly appointing candidates (for the case of having a working agency);

- Commitment to perform the responsibility of the person who is sent to apply for recruitment at the request of the direct management agency (for the case of a working agency);

- Curriculum vitae with photo and certification of the direct management agency (for the case of having a working agency) or certification of the local government of the place of residence (for the case of no public agency);

- Certified copies of diplomas, professional certificates, and foreign languages ​​that meet the requirements of the scholarship program;

- A medical examination certificate issued by a provincial-level medical institution or centrally run city confirming eligibility to study abroad;

- Other documents (if any) as required by the scholarship program and the sending agency.

Within 60 working days after the deadline for receiving application documents, the sending agency shall organize the enrollment and notify the selection results to the candidate and the direct management agency (in case there is a problem). working agency) through the public announcement on the web portal of the enrollment agency.

Decree 86/2021/ND-CP of Vietnam takes effect from December 1, 2021.

3. Reduce 30% of land rent in 2021 for many objects

The Prime Minister of Vietnam has promulgated Decision 27/2021/QD-TTg on the reduction of land rent in 2021 for those affected by the Covid-19 epidemic.

According to this Decision, organizations, units, enterprises, households and individuals are being directly leased land by the State under a decision or contract of a competent state agency in the form of monthly land rental payment. 30% reduction in land rent payable for the year 2021.

Note: No reduction is made on the outstanding land rent of the years before 2021 and late payment interest (if any).

In case the land renter is receiving a reduction in land rent as prescribed, the reduction of 30% of the land rent shall be calculated on the payable land rent after the reduction has been made in accordance with the law.

A dossier of land rent reduction includes:

- The land renter's request for reduction of land rent in 2021, made according to the form in the Appendix issued with this Decision.

- Land lease decision or land lease contract of a competent state agency (copy).

Decision 27/2021/QD-TTg of Vietnam takes effect from September 25, 2021.

4. 03 cases of business households and individuals using e-invoices from July 1, 2022

This is a remarkable content in Circular 78/2021/TT-BTC of Vietnam guiding the implementation of a number of articles of the Law on Tax Administration, Decree 123/2020/ND-CP on invoices and documents.

According to the Circular, e-invoices apply to business households and individuals from July 1, 2022 in the following cases:

- Business households and individuals paying tax by the declaration method must use electronic invoices;

- Business households and individuals paying tax according to the presumptive method, if they request the use of invoices, the tax authorities shall issue individual electronic invoices each time they arise;

- Business households and individuals declare tax on each arising, if there is a request to use invoices, the tax authority shall issue individual e-invoices for each time they are incurred.

Note: Particularly in the case of business households and individuals specified in Clause 1, Article 14 of Decree 123/2020/ND-CP, do not conduct transactions with tax authorities by electronic means, without information technology infrastructure, no accounting software system, no e-invoicing software to use e-invoices and to transmit electronic data to the buyer and to the tax office, a paper invoice issued by the tax authority must be used for a maximum period of 12 months when the tax authority has a solution to gradually switch to the application of e-invoices.

The maximum period of 12 months is counted once from July 1, 2022 for business households and individuals that have been operating since before July 1, 2022; or from the time of registration, start using invoices for business households and individuals newly established from July 1, 2022.

Circular 78/2021/TT-BTC of Vietnam takes effect from July 1, 2022.

Bao Ngoc

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