Highlight of the Most Notable Documents of the Past Week

1. Customs Procedures: Additional 02 Cases for Declaring Paper Customs Declarations

Decree 59/2018/ND-CP amends and supplements Decree 08/2015/ND-CP on the implementation of the Law on Customs regarding customs procedures, inspection, supervision, and control of customs.

Decree 59 adds 02 cases where the customs declarant can choose to declare on paper customs declarations. To be specific:

- Exported and imported goods serving national defense and security;- The customs declarant's electronic customs declaration system is unable to process electronic customs procedures.

In this case, the customs declarant must notify the Customs Sub-Department where they intend to conduct customs procedures in writing, clearly stating the name, cause of the incident, the expected time to resolve the incident, and the method of implementing the customs declaration procedure during the time the electronic customs declaration system of the customs declarant is malfunctioning.

Note the following cases:

- Exported and imported goods subject to a permit from a specialized management agency must have the permit before registering the customs declaration and must fully declare the permit information on the declaration;- When inspecting documents, if the customs authority has sufficient grounds to determine that the goods are subject to a permit but do not have one at the time of registration, administrative sanctions will be applied, and the registered customs declaration will not be valid for customs procedures.

Decree 59/2018/ND-CP takes effect from June 5, 2018.

1. New Guidelines on Selling Single Invoices for Households, Individual Businesses

On April 16, 2018, the General Department of Taxation signed Decision 829/QD-TCT to issue the Process for selling single invoices, replacing the process for selling single invoices to households and individual businesses at Points 15, 16 Section I, Part II of Decision 747/QD-TCT dated April 20, 2015.

The new process specifies the components of the application for single invoices purchase, including:

- Invoice purchase request form (according to the form in Circular 39/2014/TT-BTC);- Valid ID card (or CCCD card) with an ongoing validity period;- For first-time purchases of single invoices, a declaration of commitment (Form CK01/AC, Appendix 3 of Circular 39) about the production, business address matching the enterprise registration certificate or investment license (practice license) or establishment decision from the competent authority;- Power of attorney (in case of authorization).

Detailed procedures are specified in Decision 829/QD-TCT, which takes effect from the signing date of issuance.

1. Guidelines on Reporting Declarations and Developing Plans for House and Land Handling

Circular 37/2018/TT-BTC guides Clause 1, Article 5 of Decree 167/2017/ND-CP on reporting declarations, summarizing and developing plans to rearrange and handle house and land (according to Form 01, Decree 167) as follows:

- Agencies, organizations, units, enterprises directly managing and using the house and land shall report and propose handling plans for each house and land facility assigned for management and usage (according to Form 01) and send them to the superior management agency (if any);- If there is a proposal for selling assets on land or transferring land use rights, central management agencies, organizations, units, enterprises must provide the asset value on land and land use right value at the time of proposal;- The superior management agency (if any) shall summarize, consider and propose a handling plan for each house and land facility of the agencies, organizations, units, enterprises under their management (according to Form 01) and send it to the competent authority to develop a plan to rearrange and handle house and land;- The competent authority shall develop a detailed plan to rearrange and handle each address of house and land of the agencies, organizations, units, enterprises under their management scope (according to Form 01).

For houses and lands with disputes or encroachments, agencies, organizations, units, enterprises must obtain confirmation from the commune-level People's Committee about the status of the dispute or encroachment.

Details can be found in Circular 37/2018/TT-BTC, which takes effect from June 1, 2018.

1. Types of Pocket Calculators Permitted in the National High School Examination 2018

According to Official Dispatch 1568/BGDDT-CNTT dated April 19, 2018, in the upcoming 2018 National High School Examination, the Ministry of Education and Training allows the following types of pocket calculators into the exam room:

- Casio FX 570 MS, FX 570 ES Plus, FX 570VN Plus, FX 500MS, FX 500 VNPlus, FX 580VNX;- VinaCal 500 MS, 570 MS, 570 ES Plus, 570 ES Plus II, 570 EX Plus;- Vietnam Calculator VN-500RS, VN 500 ES, VN 500 ES Plus Function, VN 570 RS, VN 570 ES, VN-570 ES Plus;- Catel NT CAVIET NT-570ES Plus II;- Sharp EL 124A, EL 250S, EL 506W, EL 509WM;- Canon F-788G, F-789GA;- And other equivalent calculators (capable of arithmetic, trigonometric, and transcendental calculations).

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