18 Laws Effective from Early July 2016

1. Law on Value-Added Tax, Special Consumption Tax, and Amended Tax Administration Law 2016

- Supplement products that are not required to be declared and paid for VAT, but can deduct input VAT.- Add new subjects exempted from VAT, such as elderly care services, services for people with disabilities, and regulations on exported products that are exempt from VAT.- Supplement regulations on VAT refund for investment projects.- Exempt tax for households with non-agricultural land use tax of 50,000 VND or less.- The late payment interest rate is reduced to 0.03%/day on the late tax amount (previously 0.05%/day on the late tax amount).

1. Civil Procedure Code 2015

One of the new and important regulations in the CPC 2015 is that the court must not refuse to resolve a civil case due to the absence of applicable laws. In such cases, the court will handle the case based on customary law and analogous application of the law. However, this regulation will only come into effect from January 1, 2017.

1. Penal Code 2015

Abolish 05 crimes: Crimes of banditry activity; Crimes of illegal marriage registration; Crimes of illegal business; Crimes of intentionally violating State regulations on economic management causing serious consequences; Crimes of false reporting in economic management.

Supplement a number of new crimes: Crime of using persons under 16 for pornographic purposes; Crimes of trading, seizing human organs or parts; Crimes of violating policies of monogamy; Crimes of organizing surrogacy for commercial purposes; Crimes of forced labor; etc.

In addition, the Penal Code 2015 also supplements many new provisions such as:

- Legal entities will be prosecuted if they violate criminal law.- Add an exclusion clause for offenders aged 16 and above.

1. Law on Referendum 2015

Important issues that directly affect national interests will be subject to a referendum such as the full text of the Constitution, national sovereignty, territory, defense, economy, etc. The results of the referendum will have a decisive value on the issues proposed.

1. Law on the Promulgation of Legal Normative Documents 2015

The system of legal normative documents (LND) will include 15 types of LNDs. This reduces 05 types of documents compared to the Law on Promulgation of LNDs 2008. Notably, the Law on Promulgation of LNDs 2015 has abolished the form of Joint Circular among Ministers, Heads of ministerial-level agencies.

Additionally, some notable provisions include:

- No longer stipulating: "A legal normative document not published in the Official Gazette shall not be effective."- The effective date of an LND must be specified in the document. The drafting agency must also preliminarily determine the effective date in the draft document.- When an LND expires, the LND detailing the implementation of that document also simultaneously ceases to be effective.

1. Criminal Procedure Code 2015

- Recognize the principle of presumption of innocence.- Accused persons, persons subject to prosecution recommendations, and those held in emergency custody are entitled to legal representation and the right to counsel.- Legal entities have the right to legal defense through legal representatives or defense counsel.- Adjust concepts of evidence, sources, collection of evidence; stricter handling of material evidence.- Shorten detention periods, extend temporary detention periods along with many supplements on investigation, prosecution, and trial activities in criminal cases...

In addition, there are 11 laws that will also take effect from July 1, 2016:

1. Law on Administrative Procedures 2015
2. Law on Custody and Temporary Detention 2015
3. Law on Veterinary Medicine 2015
4. Law on International Treaties 2016
5. Law on Marine and Island Resources, Environment 2015
6. Law on Occupational Safety and Hygiene 2015
7. Law on Statistics 2015
8. Law on Meteorology and Hydrology 2015
9. Law on Organization of Criminal Investigation Agencies 2015
10. Law on Professional Military Personnel, Defense Workers, and Public Employees 2015
11. Law on Cyber Information Security 2015
12. Law on Supervision Activities of the National Assembly and People's Councils 2015

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