Highlight of the Most Notable Documents of the Past Week

1. Payments via QR Code possible from March 3, 2018

This noteworthy update is found in Circular 26/2017/TT-NHNN amending Circular 19/2016/TT-NHNN on regulations for bank card activities.

The State Bank allows cardholders to pay for goods and services via cards through Quick Response Code (QR Code) at card-accepting units.

Some notes on QR Code:

- It is strictly forbidden for card-accepting units to transfer QR Codes to others, or to illegally use the QR Codes of payment organizations in Vietnam or foreign payment organizations;- Card payment organizations have the responsibility to issue QR Codes to card-accepting units, establish connection channels and other technical and operational conditions for card payments.

Circular 26/2017/TT-NHNN takes effect from March 3, 2018.

1. Increase in children's lunch allowance according to the rise in statutory pay rate

According to Decree 06/2018/ND-CP, preschool children (excluding children from ethnic minorities with very few people as per Decree 57/2017/ND-CP) are provided lunch money equal to 10% of the statutory pay rate per child per month (the current statutory pay rate is VND 1.3 million/month, corresponding to a support level of VND 130,000).

Thus, this support amount is dependent on adjustments in the statutory pay rate. From July 1, 2018, the statutory pay rate increases to VND 1.39 million/month, hence the children's lunch allowance will also increase to VND 139,000.

Eligibility conditions for support: Children studying in preschool classes in child care institutions and belonging to one of the following categories:

- Having parents, one parent, a caregiver, or being domiciled in socio-economically disadvantaged communes, ethnic minority and mountainous areas, coastal and island areas;- Orphans as defined in Clause 1, Article 5 of Decree 136/2013/ND-CP;- Members of households that are classified as poor or near-poor.

Refer to Decree 06/2018/ND-CP, which is effective from February 20, 2018.

1. Landlords to file taxes electronically from 2018

This is the main content of Decision 2715/QD-BTC on the implementation of electronic filing and processing of VAT and personal income tax returns for individuals renting out property.

Individuals leasing out property who wish to file VAT and personal income tax electronically must follow the procedure in Decision 2128/QD-BTC dated October 4, 2016.

Implementation across 63 provinces and cities is divided into two phases: Phase 1 (from January 2018) and Phase 2 (from May 2018).

The General Department of Taxation is responsible for:

- Preparing all necessary technical conditions for the implementation of electronic tax filing;- Guiding tax authorities and taxpayers in registering for electronic tax transaction accounts to ensure safety and information security;- Training tax authorities and taxpayers to file taxes electronically in accordance with the procedures;- Supporting and resolving obstacles for taxpayers and tax authorities during the process of electronic tax filing.

Details of the implementation schedule are outlined in Decision 2715/QD-BTC, effective from December 29, 2017.

1. Official Dispatch 04/TANDTC-PC on the application of the Criminal Code 2015

On January 9, 2018, the Supreme People's Court issued Official Dispatch 04/TANDTC-PC requiring courts at all levels and military courts to apply the Criminal Code 2015 (BLHS 2015) in the process of resolving criminal cases and executing criminal judgments:

- All provisions of the BLHS 2015 are to be applied in prosecuting, investigating, indicting, adjudicating, and executing sentences for crimes committed from 00:00 on January 1, 2018;- Provisions related to the abolition of a crime, a penalty, aggravating circumstances, or lighter penalties… will be applied to acts committed before 00:00 on January 1, 2018, that were discovered after this time;- New legal provisions that separate crimes from compound crimes under the Criminal Code 1999 as amended:- If it is beneficial to the offender, they will apply to acts committed before 00:00 on January 1, 2018, to resolve the case;- If not beneficial, the corresponding provisions of criminal law in effect before 00:00 on January 1, 2018, will continue to apply to resolve the case.

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