Highlights of Notable Documents in the Fields of Tax, Education, Insurance

1. Guidelines for Issuing Tax Identification Numbers for Dependents Over 15 Years Old

According to Official Dispatch 3420/TCT-TNCN dated August 1, 2016, from the General Department of Taxation, when declaring documents to prove dependents who are children over 15 years old, the following should be noted:

- A copy of the identity card (ID) must be provided, and the tax identification number (TIN) for dependents must include the ID number;- If the dependent has not been issued a TIN due to not having an ID temporarily, the dependent’s deduction should still be calculated based on the actual situation.

Additionally, the Official Dispatch specifies that children pursuing a master's degree at universities are not considered dependents of the taxpayer.

1. Guidelines on The Time Limit for Taxpayer Registration When Conducting Business

This is stipulated in Circular 95/2016/TT-BTC guiding taxpayer registration (TR) effective from August 12, 2016.

Business organizations must register within 10 working days from the date:

- Stated on the License, Establishment Decision; Certificate of Registration (CoR) of the subordinate unit, or equivalent License issued by the competent authority;- Stated on the business registration certificate issued by a country contiguous with Vietnam’s land border for the purpose of buying, selling, exchanging goods at border markets, border gates, markets within Vietnam's economic zones;- They begin business operations in cases not subject to business registration;- They incur the obligation to withhold or pay taxes on behalf of foreign contractors; organizations paying on behalf of individuals under a business cooperation contract;- They sign a contract for a tender with foreign contractors to declare and pay taxes directly;- They sign contracts or petroleum agreements.

Individuals must register within the time for submitting the first tax declaration dossier or within 10 working days from the dates stated on the business registration certificate if they have been issued one.

Circular 95/2016/TT-BTC replaces Circular 80/2012/TT-BTC.

1. Acceptance of TOEIC for Assessing English Proficiency of Officials and Public Employees

According to the guidelines in Official Dispatch 3755/BGDDT-GDTX from the Ministry of Education and Training (MOET) on August 3, 2016, educational institutions can consider other certificates such as TOEIC, TOEFL, IELTS for assessing the English proficiency of officials and public employees.

The Chairman of the Provincial People's Committee or the Director of the Department of Education and Training will decide on the acceptance of language proficiency certificates and the duration of their validity.

Additionally, Official Dispatch 3755/BGDDT-GDTX also guides the conversion process regarding IT proficiency (following the provisions in Clauses 1, 2, Article 23 of Joint Circular 17/2016/TTLT-BGDDT-BTTTT dated June 21, 2016).

1. Guidelines on Adjusting Pension Increases According to Decree 55

Circular 23/2016/TT-BLDTBXH (effective from September 1, 2016) guides the timing of pension increases according to Decree 55/2016/ND-CP. Specifically:

- The time to increase pensions by 8% will be calculated from the month the pension starts;- The time to adjust the pension amount for those receiving a pension under 2,000,000 VND/month is calculated from:- January 2016 for those receiving pensions before January 1, 2016.- The starting time for those beginning to receive pensions from January 1, 2016, to December 31, 2016.

1. Issuing Health Insurance Cards for Military Personnel Participating in Health Insurance for the First Time

Joint Circular 85/2016/TTLT-BQP-BYT-BTC guides the implementation of health insurance (HI) for military personnel and those working in cipher. It stipulates the process for issuing health insurance cards for military personnel participating in health insurance for the first time.

More details can be found in the Joint Circular 85/2016/TTLT-BQP-BYT-BTC effective from August 6, 2016, replacing Decision 105/2008/QD-BQP.

1. Transfer of Internet Domain Names ".vn" Without Auction

From August 15, 2016, organizations and individuals can officially transfer the right to use Internet domain names without auction.

Detailed contents of the dossier, methods of submitting the dossier for the transfer of the right to use Internet domain names, re-registering domain names, transferring, and cases in which the transfer of the right to use Internet domain names must be suspended or canceled can be found in Circular 16/2016/TT-BTTTT.

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