Highlights of Financial and Educational Documents from the Past Week

1. Update on New Item Codes and Sub-item Codes for Customs Department Revenues

The General Department of Customs issued Official Dispatch 8517/TCHQ-TXNK to update the state budget categorization system (sub-items) corresponding to each revenue category of the customs department in accordance with Circular 324/2016/TT-BTC.

It specifies 12 item codes and 32 sub-item codes for the following taxes, fees, and charges:

- Value-added tax;- Special consumption tax;- Export tax;- Import tax;- Additional import tax on goods imported into Vietnam;- Environmental protection tax;- Fees in the financial, banking, and insurance sectors;- Special state administration and national sovereignty fees;- Revenue from the sale of assets established as state property;- Penalty revenues;- Confiscation revenues;- And other revenues such as late payment fees.

See the details of Official Dispatch 8517/TCHQ-TXNK issued on December 29, 2017.

1. Update on Vietnam's Special Preferential Import Tariff for 2018 in New Decrees

Recently, Thu Ky Luat has updated new Decrees regulating Vietnam's special preferential import tariffs for some countries worldwide, officially effective from January 1, 2018. Specifically::

- Decree 149/2017/ND-CP on Vietnam's special preferential import tariffs for implementing the Vietnam - Korea Free Trade Agreement for the period 2018-2022;- Decree 154/2017/ND-CP on Vietnam's special preferential import tariffs for implementing the Free Trade Agreement between Vietnam - Chile for the period 2018-2022;- Decree 155/2017/ND-CP on Vietnam's special preferential import tariffs for implementing the Vietnam - Japan Economic Partnership Agreement for the period 2018-2023;- Decree 156/2017/ND-CP on Vietnam's special preferential import tariffs for implementing the ASEAN Trade in Goods Agreement for the period 2018-2022;- Decree 157/2017/ND-CP on Vietnam's special preferential import tariffs for implementing the ASEAN - Korea Trade in Goods Agreement for the period 2018-2022;- Decree 158/2017/ND-CP on the special preferential import tariff rates of Vietnam for implementing the Establishment of the ASEAN - Australia - New Zealand Free Trade Area for the period 2018 - 2022;- Decree 159/2017/ND-CP on Vietnam's special preferential import tariffs for implementing the ASEAN - India Trade in Goods Agreement for the period 2018 - 2022;- Decree 160/2017/ND-CP on Vietnam's special preferential import tariffs for implementing the ASEAN - Japan Comprehensive Economic Partnership Agreement for the period 2018 - 2023.

1. Admission Conditions for Concurrent Work and Study Programs at Collegiate and Intermediate Levels

On December 28, 2017, the Ministry of Labor, Invalids, and Social Affairs issued Circular 31/2017/TT-BLDTBXH on training at the collegiate, intermediate, and primary levels in the form of concurrent work and study.

Vocational training institutions may only admit students to collegiate, intermediate, and primary level courses in the concurrent work and study format when:

- They have organized regular training in the same major, occupation, and education level;- They have submitted a training registration report in the form of concurrent work and study (Form No. 01 or Form No. 02 attached to this Circular) and;- They have received written consent from the provincial Department of Labor, Invalids, and Social Affairs where the training is organized.

Admissions for concurrent work and study programs at the collegiate, intermediate, and primary levels are conducted in accordance with Circular 05/2017/TT-BLDTBXH and Clause 3, Article 14, Article 15 of Circular 42/2015/TT-BLDTBXH.

Circular 31/2017/TT-BLDTBXH takes effect from February 12, 2018.

1. Relatives of Teachers Under Consideration for Promotion Do Not Participate in the Promotion Review Council

This is a point of note in the regulations on the promotion review for public preschool and general education teachers, issued along with Circular 29/2017/TT-BGDDT.

According to the regulations, the establishment and activities of the Promotion Review Council include the following notes:

- Members of the Council and its specialized committees do not include:- Children, spouses, parents, siblings (including siblings-in-law) of the teachers under consideration for promotion;- Persons currently under disciplinary action or being reviewed for disciplinary action.- The Promotion Review Council operates for each promotion period and disbands after completing its tasks.- The Promotion Review Council uses the seal and account of the authorized organizing body for its operations.

See more details of the regulations in Circular 29/2017/TT-BGDDT, which takes effect from January 15, 2018.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE