Highlights of Legal Documents Last Week (From September 25, 2023, to September 30, 2023)

1. Regulations on Intermediate, College Vocational Bridging Training

According to the guidance in Circular 27/2017/TT-BLDTBXH, the targets for intermediate, college vocational bridging training admissions must meet the following requirements:

For intermediate-level bridging training admissions:

- Possess a primary certificate, primary vocational certificate in the same field and have a junior high school diploma or higher;- Possess an intermediate diploma, intermediate vocational diploma, intermediate professional diploma and wish to bridge to obtain a second intermediate diploma.

For college-level bridging training admissions:

- Possess an intermediate diploma in the same field and a high school diploma or equivalent;- Possess an intermediate diploma but do not have a high school diploma, then must ensure that they have studied and passed the required amount of high school academic knowledge as prescribed by the Ministry of Education and Training;- Possess a college diploma, college vocational diploma and wish to bridge to obtain a second college diploma.

See more details in Circular 27/2017/TT-BLDTBXH which took effect from November 5, 2017.

2. Changing the Organization Method of the National High School Exam from 2021

This is a directive of the Ministry of Education and Training in Official Dispatch 4462/BGDDT-QLCL regarding the roadmap for organizing the National High School Exam and enrolling in regular universities and colleges from 2018. Accordingly:

- The Ministry specifies that in 2018, 2019, and 2020, the exams will be held in the same form as in 2017;- From 2021 onwards, the method of organizing exams will change according to the roadmap for implementing the new general education program. It may be possible to organize exams on computers if conditions permit.

Moreover, the Ministry aims to continue building a standardized exam question bank, enhancing the differentiation of the exam questions according to the current general education program and orienting content according to the new general education program implementation roadmap.

See details in Official Dispatch 4462/BGDDT-QLCL issued on September 25, 2017.

3. Determining Land Levy, Land Rent Without Auction

The Ministry of Finance issued Circular 89/2017/TT-BTC guiding Decree 35/2017/ND-CP on collecting land levy, land rent, and water surface rent in Economic Zones, High-tech Zones.

The determination of land levy, land rent without auction for cases of annual land rent payment is regulated as follows:

- Land rent unit price = % Rate x Specific land price (Clause 1, Article 4 Decree 35)- Payable land rent = Land rent unit price x Land rent payable area

The land rent unit price is stable for 5 years from the time the Economic Zone Management Board or the Provincial People's Committee decides to lease the land.

After the stabilization period, the land rent unit price will be adjusted = Land price x Land price adjustment coefficient x % Rate (as prescribed by the Provincial People's Committee).

See additional guidance for cases of one-time land rent payment for the entire lease term in Circular 89/2017/TT-BTC effective from October 6, 2017.

4. Exam Dossier for Auditor Certificate and Accountant Certificate

Circular 91/2017/TT-BTC stipulates the examination, issuance, and management of auditor certificates and accountant certificates.

Attach sample registration dossier for taking the exam for auditor and accountant certificates for first-time registrants, including:

- Exam registration form (According to Appendix No. 02a or Appendix No. 02b);- Confirmation of actual working time in finance, accounting, auditing (According to Appendix No. 06);- Certified copy of ID card or citizenship card or passport;- Curriculum vitae;- Certified copy of the diploma, certificates. Detailed as follows:- University degree or higher in Finance, Banking, Accounting, Auditing.- If the university degree is in another major, the transcript must be submitted;- If submitting a master's or doctoral degree, the master's or doctoral transcript must be attached;- 03 color photos (3x4cm);- 02 stamped envelopes with full name and address of the recipient.

See detailed sample dossiers in the Appendices attached to Circular 91/2017/TT-BTC effective from October 15, 2017.

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