Highlights of Tax and Insurance Documents from November 27 to December 02

1. Applying New Import-Export Tariff Schedule from 2018

On November 16, 2017, the Government of Vietnam issued Decree 125/2017/ND-CP amending Decree 122/2016/ND-CP on Export Tariff, Import Tariff Preferential Schedule, List of Goods and Absolute Tax Rates, Compound Tax, and Out-of-Quota Import Tax.

From January 1, 2018, the appendices of the Tariff Schedule issued with Decree 125 will replace the appendices in Decree 122, including:

- Appendix I: Export Tariff Schedule by List of Taxable Items;- Appendix II: Import Tariff Preferential Schedule by List of Taxable Items;- Appendix III: List of Goods and Absolute Tax Rates, Compound Tax on Used Cars Seating up to 15 Passengers (including the driver);- Appendix IV: List of Goods and Out-of-Quota Import Tax Rates for Goods Subject to Quota Tariffs.

1. Reducing Numerous Documents in Social Insurance Administrative Procedures

Recently, under Resolution 125/NQ-CP, the Government of Vietnam approved the plan to simplify administrative procedures and citizen documents related to the population management within the jurisdiction of Vietnam Social Security. For example:

- Procedures for maternity benefit claims: Remove the documentation requirements prescribed in points a and b, clause 1, Article 101 of the 2014 Law on Social Insurance, including:- A copy of the child's birth certificate or birth notice;- A copy of the child's death certificate in case of the child's death, or a copy of the mother's death certificate in case of the mother's death after giving birth.

- Procedures for health insurance medical examination and treatment: Remove the requirement for a birth certificate for children under 6 years old prescribed in clause 2 of Article 8 of Joint Circular 41/2014/TTLT-BYT-BTC;

- Procedures for re-issuing, changing, or correcting information on social insurance books and health insurance cards: Remove the requirement for a birth certificate; household registration book or temporary residence book as prescribed in Sections I and II of Appendix 03 of Decision 595/QD-BHXH dated April 14, 2017.

Additionally, certain information in the forms and templates attached to the following decisions will also be abolished:

- Decision 636/QD-BHXH dated April 22, 2016;- Decision 828/QD-BHXH dated May 27, 2016;- Official Dispatch 2834/BHXH-CSXH dated July 9, 2010;- Official Dispatch 4281/BHXH-CSXH dated October 29, 2013.

View details of Resolution 125/NQ-CP effective from November 29, 2017.

1. Vietnam Grants Electronic Visas to Citizens from 46 Countries

Recently, the Government of Vietnam issued Resolution 124/NQ-CP adding six more countries whose citizens are eligible for pilot electronic visa issuance, including:

- Australia;- United Arab Emirates;- Canada;- Republic of India;- Kingdom of the Netherlands;- New Zealand.

Thus, the list in Appendix I attached to Decree 07/2017/ND-CP now includes citizens from 46 eligible countries for the pilot electronic visa program.

Resolution 124/NQ-CP is effective from November 29, 2017.

1. Electricity Prices for Households Increase by 6.08% from December 1

The Ministry of Industry and Trade issued Decision 4495/QD-BCT adjusting electricity selling prices from December 1, 2017.

The average retail electricity price is 1,720.65 VND/kWh (excluding VAT), an increase of 6.08% compared to the previous electricity price of 1,622.01 VND/kWh.

Thus, the retail electricity price for households has been adjusted as follows:

- Tier 1: For 0 – 50 kWh: 1,549 VND/kWh;- Tier 2: For 51 – 100 kWh: 1,600 VND/kWh;- Tier 3: For 101 – 200 kWh: 1,858 VND/kWh;- Tier 4: For 201 – 300 kWh: 2,340 VND/kWh;- Tier 5: For 301 – 400 kWh: 2,615 VND/kWh;- Tier 6: For above 401 kWh: 2,701 VND/kWh.

1. Pregnant Female Court Officials Not Required to Wear Uniform

This provision is mentioned in Decision 1738/QD-TANDTC of the Supreme People's Court on the Regulation for Issuance, Use, and Management of Uniforms, Judge and Jury Identification Cards, Judicial Titles Certificates, and People's Court Certificates.

The use of daily work uniforms for judges, jury members, officials, public employees, and other court staff is regulated as follows:

- Summer uniform: Dark blue trousers, white shirt tucked in, judge badge (for judges), and name tag on the left chest;- Winter uniform: Dark blue suit, long-sleeved white shirt tucked in, judge badge (for judges), and name tag on the left chest.

Exceptions to the uniform requirements include:

- Due to work requirements, international guest reception, international conferences, or participating in cultural, sports, or social activities.- Female officials, public employees, and court staff during pregnancy from the third month until giving birth, or nursing a child under 12 months old, except when on duty that requires wearing the uniform.

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