Prominent legal documents of Vietnam in the past week (from October 18 to October 23, 2021)

1. Cases of cancellation of the decision to postpone the serving of prison sentences in Vietnam

This is the content of the Joint Circular 01/2021/TTLT-TANDTC-VKSNDTC-BCA-BQP of Vietnam stipulating the coordination relationship in the implementation of the order and procedures for postponement or exemption from serving prison sentences.

According to the Joint Circular, the Court of Vietnam considers canceling the decision to postpone serving the prison sentence in the following cases:

-  Persons entitled to the postponement of serving the prison sentence fails to commit to strictly abide by the law or commits a new crime, flees or violates the law, which adversely affects social security, order and safety;

- Persons entitled to a postponement of serving a prison sentence have assessment results that determine have a mental illness or another disease causing loss of cognitive ability or behavior control ability;

- Persons entitled to a postponement of serving prison sentences have assessment results confirming that they have recovered their health and have been sent to a place to serve their prison sentences;

- Persons entitled to a postponement of serving a prison sentence make a voluntary application to serve the prison sentence.

When receiving the court's decision to cancel the decision to postpone the serving of prison sentence, the criminal judgment execution agency of the district-level police office or the military zone-level criminal judgment execution agency shall organize the judgment execution according to the provisions of this Clause 4, Article 23 of the Law on Execution of Criminal Judgments of Vietnam

Joint Circular 01/2021/TTLT-TANDTC-VKSNDTC-BCA-BQP of Vietnam takes effect from October 1, 2021.

2. Accounting vouchers applicable to business households in Vietnam from January 1, 2022

The Minister of Finance of Vietnam has promulgated Circular 88/2021/TT-BTC guiding the accounting regime for business households and individuals in Vietnam

According to the Circular, business households and individuals shall apply for accounting vouchers under the following list:

- Documents specified in Circular 88/2021/TT-BTC of Vietnam include:

+ Receipt note: Form No. 01-TT;

+ Payment slip: Form No. 02-TT;

+ Warehouse receipt: Form No. 03-VT;

+ Warehouse release note: Form No. 04-VT;

+ Table of payment of wages and other incomes of employees: Form No. 05-LDTL.

- Other documents prescribed by Vietnamese law:

+ Invoices;

+ Payment slip and state budget;

+ Debit note, Credit note of the bank;

+ Authorization.

Circular 88/2021/TT-BTC of Vietnam takes effect on January 1, 2022 and replaces Decision 169/2000/QD-BTC; Decision 131/2002/QD-BTC.

3. Vietnamese officials and public employees do not have to train in foreign languages and informatics

This is a remarkable content in Decree 89/2021/ND-CP of Vietnam amending Decree 101/2017/ND-CP on training and fostering officials and public employees.

According to the Decree, the content of training for civil servants and public employees includes:

- Political theory.

- Knowledge of defense and security.

- Knowledge and skills of state management.

- Knowledge and skills required by job position. (Current regulations of Vietnam are specialized, professional and professional management knowledge; public service ethics, professional ethics; knowledge of international integration).

Therefore, currently, there is no content for fostering ethnic languages, informatics and foreign languages.

In addition, according to Decree 89/2021 of Vietnam, there will be 4 forms of training for officials and public employees, including:

- Training according to the standards of civil servant ranks, standards of professional titles of public employees.

- Training according to the standards of positions, leadership and management titles.

- Training according to the standards of positions and titles of commune-level cadres and civil servants.

- Training according to job position requirements.

In conclusion, Decree 89/2021 of Vietnam no longer stipulates the form of apprenticeship training for officials and public employees from December 10, 2021.

Decree 89/2021/ND-CP of Vietnam takes effect from December 10, 2021.

4. 30% reduction of enterprise income tax of many taxpayers in 2021 

This is the content of Resolution 406/NQ-UBTVQH15 of Vietnam on solutions to support businesses and people affected by the COVID-19 epidemic.

According to the Resolution, a 30% reduction in enterprise income tax payable in 2021 for taxpayers under the provisions of the Law on Enterprise Income Tax of Vietnam whose revenue in 2021 is not more than 200 billion VND and decrease compared to revenue in 2019.

Note: The criterion that the revenue in 2021 is reduced compared to the revenue in 2019 is not applied to the case of taxpayers newly established, consolidated, merged, divided, separated in the tax period 2020, 2021.

In addition, exemption from personal income tax, value added tax and other payable taxes arising from production and business activities in the third and fourth quarters of 2021 with:

Households and individuals having production and business activities in district-level areas affected by the COVID-19 epidemic in 2021 shall be decided by the Chairman of the People's Committee of the province or centrally run city.

Tax exemption is not applicable to income and revenue from providing software products and services, digital information content products and services in terms of entertainment, video games, digital movies, digital photos, digital music; digital advertising.

Resolution 406/NQ-UBTVQH15 of Vietnam takes effect from October 19, 2021.

Bao Ngoc

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