Notable legal documents of Vietnam last week (June 06 - 12, 2022)

1. Time of issuance of electronic invoices for export goods in Vietnam

On June 3, 2022, the General Department of Customs issued Official Dispatch 2054/ TCHQ-GSQL on the use of electronic invoices for export goods. According to this Official Dispatch, the time of issuance of electronic invoices for export goods in Vietnam is guided as follows:

At Point b, Point c, Clause 3, Article 13 of Decree 123/2020/ND-CP stipulates that the basis for VAT invoicing for exported goods is after the goods have been exported with the certification of the customs authorities in case of export authorization and after completing the procedures for export goods for customs declarants to declare and pay value-added tax according to the deduction method with exported goods and services in Vietnam.

Thus, the time of issuing VAT invoices for export goods is after the customs declarant completes the export customs procedures.

Therefore, at the time of customs procedures for exported goods, the customs declarant has not been able to issue VAT invoices for submission in the customs dossier.

2. Additional administrative penalties for violations in maritime, island and continental shelf areas in Vietnam

This is the content of Decree 37/2022/ND-CP amending and supplementing a number of articles of the decrees regulating the sanctioning of administrative violations in the field of national defense, essential services; management and protection of national borders; on the maritime zones, islands and continental shelf of the Socialist Republic of Vietnam.

According to this Decree, additional administrative penalties for violations in the maritime, island and continental shelf areas of the Socialist Republic of Vietnam shall be applied:

- A fine of between VND 30,000,000 and VND 50,000,000 shall be imposed for one of the following violations:

+ Failing to report preliminary research results to the Ministry of Natural Resources and Environment at the end of research activities;

+ There is no official report on the results of scientific research to the Ministry of Natural Resources and Environment within 6 months from the end of scientific research activities in Vietnam.

- A fine of between VND 30,000,000 and VND 50,000,000 shall be imposed for one of the following violations:

+ Failing to report preliminary research results to the Ministry of Natural Resources and Environment at the end of research activities;

+ There is no official report on the results of scientific research to the Ministry of Natural Resources and Environment within 6 months from the end of scientific research activities in Vietnam.

- A fine of between VND 15,000,000 and VND 25,000,000 shall be imposed for acts of a foreign organization or individual conducting scientific research in the interior or territorial sea of Vietnam to disclose or transfer information and research results to a third party without the written consent of the Minister of Natural Resources and Environment.

Decree 37/2022/ND-CP takes effect from July 22, 2022.

3. Form of report on evaluation of bidding dossiers in Vietnam on the national online procurement system

The form of the report on evaluation of bidding dossiers on the national online procurement system is specified in Circular 08/2022/TT-BKHDT detailing the provision, publication of bidding information and selection of contractors on the national e-procurement system, including:

- Form 6A is used to prepare the online bid package evaluation report in Vietnam according to the process 01 specified at Point a, Clause 1, Article 32 of Circular 08/2022/TT-BKHDT for non-consulting services, procurement of goods, construction and installation in a one-stage, one-envelope manner;

- Form 6B is used to prepare the online bid package evaluation report according to the process 02 specified at Point b, Clause 1, Article 32 of Circular 08/2022/TT-BKHDT for non-advisory service bidding packages, procurement of goods in a one-stage, one-envelop method;

- Form 6C is used to prepare the online bid package evaluation report for non-consulting services in Vietnam, procurement of goods and civil works in a single-stage, two-envelop method;

- Form 6D is used to prepare the online bid package evaluation report for the consultancy service package in a single-stage, two-envelop method.

Circular 08/2022/TT-BKHDT takes effect from August 1, 2022.

4. Measures in the inspection and management of VAT invoices in Vietnam

This is the content of Official Dispatch 1873/TCT-TTKT dated June 1, 2022 on strengthening the review and inspection to detect that
taxpayers in Vietnam shows signs of risk of invoicing, fraud prevention and VAT refund.

According to this Official Dispatch, in the inspection and inspection of the management of VAT invoices, it is necessary to perform the following tasks and applications:

- Verify the documents and invoices of the origin of the purchased goods to the final stage (when there are signs of invoicing around);

- Check the actual inventory, information on goods delivery for each export; Check and verify goods purchased in case the supplier has inputs purchased from enterprises operating in localities that do not have sources of raw materials and goods;

- Comparing the conformity between the goods and services of the purchase invoices and the corresponding sales invoices;

- Compare the payment documents of goods purchase in Vietnam and sale accounted at the enterprise with the actual documents arising at the bank that the taxpayer transactions to detect the transfer of money around, suspicious transactions through the bank, verify transactions through the bank (bank statement) and coordinate with the local authorities to immediately verify the outstanding issues of the enterprise.

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