Notable documents of Vietnam in the previous week (from November 25 to December 1, 2024)

1. Vietnam’s guidelines on residence registration for minors from January 10, 2025

On November 26, 2024, the Government of Vietnam promulgated Decree No. 154/2024/ND-CP on elaboration on the Law on Residence 2020.

According to the Decree, the guidelines on the registration of residence for minors are as follows: 

- Where a minor registers permanent or temporary residence at the place of permanent or temporary residence of his/her parents, father, or mother, the father, mother, or guardian shall declare and confirm the feedback in the statement of changes to residential information. 

Where a minor registers permanent or temporary residence at a place of permanent or temporary residence that is not the place of permanent or temporary residence of his/her parents, father, or mother, the father, mother, or guardian shall declare and confirm the feedback in the statement of changes to residential information.  Where a minor is assigned to the father or mother for care and nurture under a decision of a court, the assigned person shall declare and confirm the feedback in the statement of changes to residential information. 

- Within 60 days from the birth registration of a minor, the father, mother, household head, or guardian shall carry out the procedure for permanent or temporary residence and declare the information on residence for the minor.  Where the parents of the minor have a place of permanent residence but it is not the current living place, the minor may register permanent residence at such place of permanent residence. 

- Where the parents of a minor do not have a place of permanent or temporary residence, declare the information of residence for the minor under Article 5 of Decree No. 154/2024/ND-CP.

- In case of first-time registration of permanent or temporary residence for minors according to Clauses 1 and 2 Article 7 of Decree No. 154/2024/ND-CP, permanent residence registration authorities shall be exempted from inspecting and verifying the legal conditions of accommodation and residential status. 

See more details in Decree No. 154/2024/ND-CP, effective as of January 10, 2025. 

2. Maximum and minimum speed of vehicles on expressways in Vietnam from January 1, 2025 

On November 15, 2024, the Minister of Transport of Vietnam promulgated Circular No. 38/2024/TT-BGTVT on the safe speed and distance of motor vehicles and heavy-duty vehicles in road traffic. 

According to the Circular, the regulations on the permissible maximum and minimum speed applicable to motor vehicles and heavy-duty vehicles on expressways are as follows: 

- Expressways shall have signs indicating maximum and minimum speed. 

- The maximum speed on expressways is 120 km per hour. 

- The minimum speed on expressways is 60 km per hour.  Where expressways' design speed is 60 km per hour, the minimum speed shall comply with the scheme to organize traffic approved by competent authorities. 

- The numeric value of the permissible maximum and minimum speed on expressways, including branch roads for entering and exiting expressways, shall be determined in the scheme to organize traffic approved by competent authorities. 

3. Vietnam’s system of state audit standards 

On November 25, 2024, the Auditor General of the State Audit of Office of Vietnam promulgated Decision No. 08/2024/QD-KTNN on the system of state audit standards. 

 The system of state audit standards enclosed with Decision No. 08/2024/QD-KTNN includes the list of terms and 43 state audit standards with assigned numbers and names specifically as follows: 

1. State audit standard 100 – Basic principles in audit operations of the State Audit Office of Vietnam 

2. State audit standard 130 – Code of professional ethics 

3. State audit standard 140 – Audit quality control 

4. State audit standard 150 – Capacity of state auditors 

5. State audit standard 200 – Financial audit principles  

6. State audit standard 300 – Operational audit principles  

7. State audit standard 400 – Compliance audit principles   

8. State audit standard 2200 – General objectives and requirements for state auditors carrying out financial audit under state audit standards

9. State audit standard 2220 – Audit quality control for financial audit 

10. State audit standard 2230 – Audit documents of financial audit 

11. State audit standard 2240 – Responsibilities of state auditors concerning frauds in financial audit  

12. State audit standard 2250 – Assessment of compliance with the law and regulations in financial audit 

13. State audit standard 2260 – Exchange of issues with units subject to audit in financial audit 

14. State audit standard 2300 – Formulation of audit plans of financial audit 

15. State audit standard 2315 – Determination and assessment of risks of critical errors in financial audit 

16. State audit standard 2320 – Determination and utilization of critical audit in financial audit 

17. State audit standard 2330 – Handling measures of state auditors regarding assessed risks in financial audit  

18. State audit standard 2402 – Factors requiring consideration during audit of units using external services in financial audit 

19. State audit standard 2450 – Assessment of discovered errors during financial audit 

20. State audit standard 2500 – Audit evidence in financial audit 

21. State audit standard 2505 – Third-party confirmation for financial audit 

22. State audit standard 2510 – Audit of opening balance in financial audit 

23. State audit standard 2520 – Analysis procedures in financial audit 

24. State audit standard 2530 – Audit sampling in financial audit 

25. State audit standard 2540 – Audit of accounting estimates in financial audit 

26. State audit standard 2550 – Concerned parties in financial audit 

27. State audit standard 2560 – Arising events after the audit period 

28. State audit standard 2570 – Audit of continuous operations of units in financial audit 

29. State audit standard 2580 – Written explanations in financial audit 

30. State audit standard 2600 – Note when auditing general and consolidated financial statements

31. State audit standard 2610 – Use of work of internal auditors in financial audit 

32. State audit standard 2620 – Use of work of specialists in financial audit 

33. State audit standard 2700 – Formulation of audit suggestions and audit reports in financial audit 

34. State audit standard 20701 – Presentation of important audit issues of the audit in audit reports 

35. State audit standard 2705 – Audit suggestions that are not wholly accepted suggestions in financial audit 

36. State audit standard 2706 – “Issues requiring emphasis” and “other issues” in financial audit reports 

37. State audit standard 2710 – Comparative information - Respective data and comparative financial statements

38. State audit standard 2720 – Responsibilities of state auditors concerning other information in documents with audited financial statements  

39. State audit standard 2800 – Note when auditing financial statements formulated under the framework for formulating and presenting financial statements for special purposes  

40. State audit standard 2805 – Note when auditing separate financial statements and elements, accounts, or specific clauses and sections of financial statements   

41. State audit standard 2810 – Feedback on summarized financial statements 

42. State audit standard 3000 – Operational audit standards

43. State audit standard 4000 – Compliance audit standards

See more details in Decision No. 08/2024/QD-KTNN, effective as of December 8, 2024. 

4. Requirements for traffic police officers patrolling, controlling, and handling violations in Vietnam from January 1, 2025

On November 15, 2024, the Minister of Public Security of Vietnam promulgated Circular No. 73/2024/TT-BCA on patrolling, controlling, and handling violations against the law on road traffic order and safety by traffic police. 

According to the Circular, the requirements for traffic police officers patrolling, controlling, and handling violations from January 1, 2025 include: 

- Comply with the law on road traffic order and safety; the law on handling administrative violations; Circular No. 73/2024/TT-BCA, and relevant laws. 

- Properly, adequately, and responsibly carry out assigned tasks and patrol and control plans promulgated by competent authorities; exercise democracy in the assurance of traffic order and safety, code of conduct, and Order of the People’s Public Security.  

- When interacting with people and violating persons, have proper and appropriate etiquette, manners, attitudes, and cultural behaviors.

- Promptly detect, prevent, and handle violations against the law on road traffic order and safety and other law violations in compliance with the prescribed procedures and jurisdiction.

Circular No. 73/2024/TT-BCA comes into force as of January 1, 2025.  

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