Highlight of Key Legal Documents from the Past Week (November 13 - 18)

1. New Guidelines on Salary Classification for Administrative Profession Officials

The Ministry of Finance issued Official Dispatch 15075/BTC-TCCB guiding the salary classification according to Circular 05/2017/TT-BNV for officials in the administrative profession.

The salary classification for administrative profession staff is as follows:

- Staff recruited as officials, holding a diploma from intermediate level or higher and currently classified in official type B salary (according to Decree 204/2004/ND-CP): Continue to be classified in the official type B salary;- Staff recruited as officials, holding a diploma from intermediate level or higher and currently classified in the staff category of Table 4 Decree 204: Reclassify according to the guidance in Circular 02/2007/TT-BNV.- Officials without a diploma from intermediate level or higher corresponding to the current job position: Continue to be classified in the current staff rank of Table 4 Decree 204 for a period of 6 years from the effective date of Circular 05.

Detailed guidance can be found in Official Dispatch 15075/BTC-TCCB dated November 7, 2017.

2. Amendment and Supplementation of Regulations on Collecting Land Levy, Land Rent, and Water Surface Rent

This is the key content of Decree 123/2017/ND-CP, which takes effect from January 1, 2018. Notably, amendments and supplements to the composition of documents for exemption and reduction of land rent in some cases include:

- Documents for exemption or reduction of land rent during basic construction;- Documents for exemption or reduction of land rent according to investment law provisions;- Documents for exemption or reduction of land rent in cases specified in points a, b, c, d, clause 1, Article 18 of Decree 46/2014/ND-CP (amended and supplemented in clause 5, Article 3 of Decree 135/2016/ND-CP);- Documents for exemption or reduction of land rent for investors implementing housing projects for workers renting land from enterprises operating infrastructure in industrial parks or clusters.

3. Issuance of Management Forms on Security Conditions for Businesses with Conditional Investment

Circular 42/2017/TT-BCA guiding Decree 96/2016/ND-CP stipulates conditions for security and order (ANTT) for several conditional investment and business industries.

The Circular 42 includes forms serving the management of conditional investment and business industries regarding ANTT, for example:

- Forms for Police authorities:- Receipt of Dossier for Application for Certificate of Eligibility for ANTT (Form DK1a);- Receipt of Dossier for Application for Certificate of Eligibility for ANTT Submitted through the Electronic Portal (Form DK1b);- Instructions on Completing the Dossier for Application for Certificate of Eligibility for ANTT (Form DK2).- Forms for business establishments:- List of Employees in Business Establishments with ANTT Requirements (Form DK11);- List of Employees Registering for Examination and Issuing Certificate of Security Operations (Form DK12);- Report on the Situation and Results of ANTT Regulations Compliance in Business Establishments (Form DK13).

Circular 42/2017/TT-BCA takes effect from December 6, 2017.

4. Modification of Two Administrative Procedures in Tax Procedure Services

Decision 2362/QD-BTC issued by the Ministry of Finance stipulates two modified administrative procedures. Specifically:

Registration for the Issuance of Practice Certificates for Tax Procedure Services.

- Step 1: Individuals exempt from both exam subjects who wish to register for the issuance of a practice certificate for tax procedure services shall prepare and submit the dossier to the General Department of Taxation.- Step 2: The General Department of Taxation receives:- If the dossier is submitted directly at the tax office, the tax official receives and stamps the dossier, records the time of receipt, notes the number of documents in the dossier, and enters it into the office log.- If the dossier is sent by post, the tax officer stamps it with the date of receipt and enters it into the office log.

Registration for Business Operations of Tax Procedure Services for Tax Agents:

- Step 1: The tax agent prepares the dossier and sends it to the Tax Department where the tax agent’s headquarters is located.- Step 2: The Tax Department receives:- If the dossier is submitted directly at the tax office, the tax official receives and stamps the dossier, records the time of receipt, the number of documents in the dossier, and logs it into the office record.- If the dossier is sent by post, the tax officer stamps it with the date of receipt and logs it into the office record.- If the dossier is submitted electronically, the tax office performs receipt, inspection, and acceptance through the electronic data processing system.

Detailed composition of the dossier is available in Decision 2362/QD-BTC, effective from July 15, 2017.

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