Highlights of Legal Documents on Land, Finance, Health in the Past Week

1. New Regulations on Land Rent Exemption and Reduction from March 20, 2018

The Ministry of Finance issued Circular 11/2018/TT-BTC amending Circular 77/2014/TT-BTC which guides Decree 46/2014/ND-CP regarding the collection of land rent and water surface rent.

Individuals who are leased land by the State with one-time payment for the entire lease period and who are exempt from the entire land rent but wish to pay land rent (without incentives) during the lease period shall:

- The land rent to be paid one-time for the remaining land lease period shall be determined based on policies and land prices at the time the land user submits a written request to pay land rent;- Depending on the value of each plot of land, the land rent rate shall be determined either by a formula or by the Department of Natural Resources and Environment.

For detailed guidelines, refer to Circular 11/2018/TT-BTC effective from March 20, 2018.

1. Land Use Levy Collection for Increased Land Area Due to Re-measurement

This is a new provision added in Circular 10/2018/TT-BTC amending and supplementing Circular 76/2014/TT-BTC which guides Decree 45/2014/ND-CP on land use levy collection (SDD).

It stipulates the collection of land use levy when issuing the Certificate of Land Use Rights (GCN) for increased land area due to re-measurement compared to the documents on land use rights for households and individuals using land (as per Clause 20 Article 2 of Decree 01/2017/ND-CP) as follows:

- Households and individuals who have a GCN and are issued a GCN for the increased area shall pay the land use levy for the increased area based on policies and land prices at the time the GCN was issued.- Households and individuals who have documents on land use rights (as per Article 100 of the Land Law and Article 18 of Decree 43/2014/ND-CP) and are issued a GCN for the increased area shall pay the land use levy for the increased area based on policies and land prices at the time a decision to recognize the increased land use rights is made.

Circular 10/2018/TT-BTC is effective from March 20, 2018.

1. Pilot Application for Online Declaration and Payment of Registration Fees for Cars and Motorbikes

On January 22, 2018, the Ministry of Finance issued Circular 05/2018/TT-BTC guiding the pilot online declaration and payment of electronic registration fees for cars and motorbikes.

From March 16, 2018, in Hanoi and Ho Chi Minh City, the pilot program for online payment of registration fees for cars and motorbikes will be implemented.

- Procedure for electronic payment of registration fees: Implement as per Article 6, Article 7, Article 8 of Circular 84/2016/TT-BTC;- In case of preparing tax payment documents on the General Department of Taxation's online portal: The payer records the file code in the column "Declaration No./Notification No./Decision No.”; records the name of the payment item in the column "Content of Payment to the State Budget" on the Payment Slip to the State Budget (Form No. C1-02/NS); does not need to declare vehicle information;- In case of paying registration fees through the bank’s electronic payment system or intermediary payment service providers: The payer uses the file code to pay the registration fees.

1. Guidelines for Issuing Maternity Benefit Certificates for Female Workers

Circular 56/2017/TT-BYT provides detailed guidelines on certain provisions of the Law on Social Insurance and the Law on Occupational Safety and Hygiene in the healthcare sector.

It specifies the issuance of the Maternity Leave Certificate (GCN) using the forms attached in the annexes of Circular 56 as follows:

- Female workers who are pregnant and have taken leave for outpatient treatment: GCN for maternity leave as per the form provided in Annex 6;- Female workers who are pregnant and are enrolled in compulsory social insurance for outpatient treatment: GCN for social insurance benefit as per the form provided in Annex 7.

Authority to issue Maternity Leave Certificate:

- General hospitals with a maternity department or specialized maternity hospitals licensed for medical examination and treatment: Authorized to issue GCN for maternity leave due to the treatment of obstetric diseases;- General hospitals licensed for medical examination and treatment and the Medical Examination Council: Authorized to issue GCN for maternity leave due to the treatment of general medical conditions;- Practitioners working at the aforementioned medical facilities: Authorized to sign GCN for maternity leave due to the treatment of obstetric diseases and general medical conditions as assigned by the head of the medical facility.

Circular 56/2017/TT-BYT is effective from March 1, 2018.

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