Notable legal documents of Vietnam last week (May 30 - June 5, 2022)

1. 05 conditions for converting industrial zones into urban-service areas in Vietnam

The Government has just issued Decree 35/2022/ND-CP regulating the management of industrial parks and economic zones. In which, stipulates 05 conditions for converting industrial zones into urban - service areas.

Specifically, an industrial park that wants to transform into an urban-service area must meet the following conditions:

- Conform to the provincial planning, urban planning in the province, city directly under the Central Government;

- The industrial park is located in the inner city of a special-class urban area, a grade-I urban center directly under the Central Government, and a grade-I urban center directly under the province;

- The operation period from the date the industrial park is established to the time of consideration for conversion is at least 15 years or half of the operation term of the industrial park;

- There is consensus of investors implementing investment projects on construction and business of infrastructure of industrial parks and over two-thirds of enterprises in industrial parks in the area to be converted. Except for the following cases:

+ The investment project has expired its operation term in accordance with the law on investment;

+ The investment project is not eligible for land sublease extension in accordance with the law on land and civil law;

+ Investment projects that cause serious environmental pollution are subject to forced relocation according to the provisions of the law on environmental protection;

- Having economic, social and environmental effects.

Decree 35/2022/ND-CP takes effect from July 15, 2022 and replaces Decree 82/2018/ND-CP.

2. Regulations on handling errors on C/O in Vietnam

The Minister of Industry and Trade issued Circular 10/2022/TT-BCT dated June 1, 2022 amending the Circular providing for the implementation of the Rules of Origin of goods in the ASEAN Trade in Goods Agreement, including regulations about handling errors on C/O.

Specifically, Article 10, Appendix I of Circular 10/2022/TT-BCT stipulates that it is not allowed to erase or write more on the C/O. Any modifications must be made in one of the following ways:

- Cross out the wrong places and add necessary information. All these changes must be approved by the person authorized to sign the C/O and certified by the C/O issuer. The blanks must be crossed out to avoid overfilling.

- Issue a new C/O to replace the faulty C/O.

At the same time, Circular 10/2022/TT-BCT also stipulates that in case the C/O is lost, lost or damaged, the exporter can apply to the C/O issuing organization to issue a certified copy of the C/O. C/O form D original and third copy.
 
The C/O issuer shall issue a certified copy on the basis of the export documents kept at the C/O issuing organization and this copy must have the words “CERTIFIED TRUE COPY” in box 12 of the C/O. This copy shows the issue date of the original C/O.

This certified copy is issued within a period not exceeding 1 year from the date of original C/O.

Circular 10/2022/TT-BCT takes effect from July 16, 2022.

3. Candidates F0 can take the 2022 high school graduation exam in a separate exam room in Vietnam

According to Official Letter 2232/BGDDT-QLCL dated May 30, 2022 on organizing the high school graduation exam in 2022 for candidates affected by the COVID-19 epidemic, the Ministry of Education and Training stipulates that F0 candidates can take the 2022 high school graduation exam. in a private exam room.

Specifically, candidates affected by the COVID-19 epidemic will be arranged exam rooms as follows:

- Candidates who are in the F0 category and have a certificate will be considered special for graduating from high school.

If they still wish to take the exam, candidates must submit an application form, commit to comply with the regulations on epidemic prevention and control, be signed by a parent or guardian to confirm their consent and will be arranged to take the exam at the examination centers. separate exam rooms to meet the requirements of COVID-19 prevention and control.

- Candidates with suspected cases will be arranged to test in a separate exam room, meeting the requirements of COVID-19 epidemic prevention and control.

In case the arrangement of the exam room is difficult, the Examination Council will organize a quick test for candidates on July 6, 2022 to serve as a basis for arranging the exam room, specifically:

+ Candidates with negative test results are allowed to take the exam together with candidates who are not affected by the COVID-19 epidemic;

+ Candidates with positive test results will be arranged to take the exam with F0 candidates in a separate exam room.

- Candidates in the F1 category are allowed to participate in the exam together with candidates who are not affected by the COVID-19 epidemic.

See details in Official Dispatch 2232/BGDĐT-QLCL dated May 30, 2022.

4. Decree 34/2022/ND-CP has been issued on extension of payment of CIT, PIT and VAT in 2022 in Vietnam

The Government has just issued Decree 34/2022/ND-CP dated May 28, 2022 extending the deadline for payment of value added tax (VAT), corporate income tax (CIT), personal income tax (PIT). ) and land rent in 2022.

In which, the extension of land rent payment in 2022 is regulated as follows:

Extension of the time limit for paying land rent for 50% of the arising land rent payable in 2022 of enterprises, organizations, households, business households and individuals falling into the categories specified in Article 3 of Decree 34/2022/ND-CP is being leased directly by the State under a decision or contract of a competent state agency in the form of annual land rental payment.

The extension period is 06 months from May 31, 2022 to November 30, 2022.

This provision applies to enterprises, organizations, households, business households and individuals that have many decisions, direct land lease contracts of the State and many other business and production activities. including economic sectors and fields specified in Clauses 1, 2, 3 and 5, Article 3 of Decree 34/2022/ND-CP.

- In case an enterprise, organization, business household or business individual has production and business activities in many different economic sectors, including the economic sectors and fields specified in Clauses 1, 2, and 2 of this Article. 3 and Clause 5, Article 3 of Decree 34/2022/ND-CP, then:

Enterprises and organizations are entitled to an extension of the entire payable VAT and CIT amounts; Business households and individuals are entitled to a full extension of VAT and PIT payable according to the guidance in Decree 34/2022/ND-CP.

- In case the last day of the extended tax payment deadline coincides with a prescribed holiday, the last day of the time limit is counted as the next working day of that holiday.

Decree 34/2022/ND-CP takes effect from May 28, 2022 to the end of December 31, 2022.

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