Highlight of Key Legal Documents from September 18, 2023 - September 23, 2023

1. Removal of Business Location Registration for Alcohol Distribution Enterprises

Decree 105/2017/ND-CP on alcohol trading, effective from November 1, 2017, replaces Decree 94/2012/ND-CP. It stipulates the business conditions for alcohol distribution enterprises as follows:

- Being an enterprise established in accordance with the law;- Having the legal right to use a warehouse or a system of warehouses with a total floor area of ≥ 50m^2^;- Proposed trading alcohol must ensure food safety conditions;- Having a wholesale alcohol distribution system within the province or centrally governed city where the trader’s head office is located, with at least 03 alcohol retailers;- Possessing an introduction letter or a principle contract from alcohol manufacturers, alcohol distributors, or other alcohol wholesalers;- Complying with fire prevention, fire fighting, and environmental protection conditions.

Thus, compared to the current regulations, Decree 105 no longer mentions conditions such as: having a fixed business location, a clear address; having financial capability; having transport means.

1. Repeal of Several Conditions for Tobacco Business Licensing

On September 14, 2017, the Government of Vietnam issued Decree 106/2017/ND-CP, repealing the following provisions in Decree 67/2013/ND-CP on the implementation of the Law on Prevention and Control of Tobacco Harm:

- Having suitable transport means for the scale of business as a condition for granting a license to purchase tobacco materials (Point a Clause 3 Article 9);- Having transport means owned/co-owned according to joint venture contracts, capital contribution, etc., as a condition for granting a license for wholesale/distribution of tobacco products (Point e Clause 1, Point e Clause 2 Article 26);- Business location area for retailing tobacco products as a condition for granting a retail license for tobacco products (Point c Clause 3 Article 26);- Transport means documents in the application file for a license to wholesale/distribute tobacco products (Point g Clause 1, Point g Clause 2 Article 27).

Decree 106/2017/ND-CP is effective from November 1, 2017.

1. Fine Rates for Underpayment into the Disaster Prevention Fund

This is a noteworthy new point in Decree 104/2017/ND-CP on administrative penalties in the fields of disaster prevention; exploitation and protection of irrigation works; dykes. Accordingly:

Individuals who have not fully paid the Disaster Prevention Fund by May 30 each year and only complete the payment from after May 30 to December 31 will be fined an amount equal to the unpaid contribution amount for each installment and ensuring:

- Minimum: 50,000 VND;- Maximum: 50,000,000 VND.

The above penalties also apply to independently accounting economic organizations in cases of:

- By May 30, the first installment has not fully paid the required amount, and the missed amount of the first installment must be paid before October 30 every year;- By October 30 each year, the second installment has not fully paid the required amount, and the missed amount of the second installment must be paid before December 31 every year.

See more about Decree 104/2017/ND-CP which is effective from November 1, 2017.

1. Guidelines for Presenting Criminal Procedure Documents Starting 2018

Resolution 05/2017/NQ-HDTP was approved by the Council of Justices of the Supreme People's Court on June 8, 2017 and officially takes effect from January 1, 2018.

Accordingly, it guides the format and techniques of presenting procedural documents during the trial stage of criminal cases, including reviewing the judgments and decisions that have taken legal effect of the Criminal Procedure Code. Attached to Resolution 05 are 60 document templates. For example:

- Detention Order (Form No. 04-HS, Form No. 05-HS);- Decision to bring the case to the first-instance/appellate trial (Form No. 20-HS, Form No. 21-HS);- Minutes of first-instance/appellate/revision criminal trials (Form No. 22-HS, Form No. 23-HS, Form No. 24-HS);- First-instance/appellate criminal judgments (Form No. 27-HS, Form No. 28-HS).

1. Changes to VAT Calculation Methods from November 5, 2017

The Ministry of Finance issued Circular 93/2017/TT-BTC amending Circular 219/2013/TT-BTC and Circular 156/2013/TT-BTC, changing the VAT calculation method for business establishments from November 5, 2017, as follows:

- Removing the instruction to submit Form 06/GTGT to register to apply VAT under the credit method for newly established business establishments and operating business establishments with VAT-liable revenue < 1 billion VND;- Removing the instruction to submit Form 06/GTGT for business establishments when switching the VAT calculation method from direct to credit and vice versa.

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