Notable documents of Vietnam in the previous week (from April 8 to April 14, 2024)

Notable documents of Vietnam in the previous week (from April 8 to April 14, 2024)
Nguyễn Thị Diễm My

General Department of Taxation of Vietnam requests the review of the tax administration of household and individual businesses; disclosure of the list of administrative procedures under the management of the Ministry of Justice of Vietnam eligible for wholly online public services; etc., are notable contents that will be covered in this bulletin.

1. General Department of Taxation of Vietnam requests review of tax administration of household and individual businesses

On April 2, 2024, the General Department of Taxation of Vietnam promulgated Official Dispatch No. 1357/TCT-DNNCN on reviewing the tax administration of household and individual businesses. 

To continue intensifying the tax administration of household and individuals businesses, the General Department of Taxation of Vietnam requests Directors of Tax Departments of provinces and centrally affiliated cities to pay attention to the tax administration of household and individual businesses as follows: 

- Review all tax administration records of household and individual businesses (including those that are operating, suspending their business, absconding, etc.) in their areas; promptly handle cases of failure to comply with the regulations on tax administration of household and individual businesses.

- Organize comparison and review in their areas to grasp the developments of business operations of household and individual businesses to manage them promptly as per regulation. 

- Compare information sources of relevant state authorities (statistical authorities, business registration authorities, local authorities, etc.) to compare the number of household and individual businesses under their management, determine the specific reason for any difference, and ensure that the data among state management authorities is practically accurate to ensure the adequate management of household and individual businesses currently in operation, completely ending the situation where household and individual businesses deliberately avoid making tax registers.

- After the comparison and review in their areas and comparison with information sources of relevant state authorities, regarding household and individual businesses that have their tax registers made by tax authorities but no longer engage in local business, tax authorities shall handle them according to the law and regulations prescribed in Point 3.6 Clause 3 Section II Part II of the Procedure for Tax Administration of Individual Business enclosed with Decision No. 2371/QD-TCT dated December 18, 2015 of the Director General of the General Department of Taxation of Vietnam. 

- Provide business registration authorities with information on household and individual businesses with business registration but no longer engage in business at their registered business locations for business registration authorities to carry out the management as per regulation. 

- Disclose information on household and individual businesses that have paid poll tax as per regulation while disclosing the function of the map of household businesses following directive documents of the Ministry of Finance of Vietnam and the General Department of Taxation of Vietnam, ensuring transparent disclosures and intensifying the supervision capacity of people, authorities, central authorities, and local authorities. 

2. Ministry of Justice of Vietnam’s list of administrative procedures eligible for wholly online public services 

On April 3, 2024, the Minister of Justice of Vietnam promulgated Decision No. 565/QD-BTP on the list of administrative procedures under the management of the Ministry of Justice of Vietnam eligible for wholly online public services.

According to the Decision, the list of administrative procedures under the management of the Ministry of Justice of Vietnam eligible for wholly online public services is as follows: 

Regarding the judicial record sector: 

- Issuance of judicial record sheets to state authorities, political organizations, and socio-political organizations (subjects are Vietnamese citizens with undetermined permanent or temporary residence).

- Issuance of judicial record sheets to authorities instituting proceedings (subjects are Vietnamese citizens with undetermined permanent or temporary residence and foreigners who have resided in Vietnam).

- Issuance of judicial record sheets to Vietnamese citizens with undetermined permanent or temporary residence or foreigners who have resided in Vietnam.

- Issuance of judicial record sheets to Vietnamese citizens and foreigners residing in Vietnam. 

- Issuance of judicial record sheets to state authorities, political organizations, and socio-political organizations (subjects are Vietnamese citizens and foreigners residing in Vietnam).

- Issuance of judicial record sheets to authorities instituting proceedings (subjects are Vietnamese citizens and foreigners residing in Vietnam). 

See more details in Decision No. 565/QD-BTP, effective as of April 3, 2024. 

3. Principles of printing of serial numbers during cash printing of cash printing and minting establishments in Vietnam

On March 29, 2024, the Governor of the State Bank of Vietnam promulgated Circular No. 01/2024/TT-NHNN on the management of serial numbers of newly printed cash of the State Bank of Vietnam. 

Principles of printing of serial numbers during cash printing: 

- Regarding cash types the State Bank of Vietnam distributed before 2003, serial numbers include the combination of serial letters and natural number sequences, including 7 digits printed from 0000001 onwards; 

- Regarding cash types the State Bank of Vietnam distributed from 2003 onwards, serial numbers include the combination of serial letters and 8 numbers, with two digits adjacent to the letters, which are the last two digits of the year of printing, and 6 following digits are natural number sequences printed from 000001 onwards; 

- Each banknote shall have a particular serial number.

See more details in Circular No. 01/2024/TT-NHNN, which comes into force as of May 14, 2024 and replaces Decision No. 28/2007/QD-NHNN dated June 21, 2007. 

4. Approval for plan to implement Agreement on Mutual Judicial Assistance in Civil Matters between Vietnam and Laos 

On April 6, 2024, the Prime Minister of Vietnam promulgated Decision No. 285/QD-TTg on approving the plan to implement the Agreement on Mutual Judicial Assistance in Civil Matters between the Socialist Republic of Vietnam and the Lao People's Democratic Republic.

According to the Decision, the requirements in the plan to implement the Agreement on Mutual Judicial Assistance in Civil Matters between Vietnam and Laos include: 

- Relevant ministries and central authorities shall actively and proactively implement the Agreement in conformity with their functions and entitlements and ensure compliance with the current law; 

- Assurance of the close cooperative relations among Vietnamese competent authorities and between Vietnamese competent authorities and competent authorities of Laos during the implementation of the Agreement through the Central Authorities of both countries. 

See more details in Decision No. 285/QD-TTg, effective as of April 6, 2024. 

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