Summary of Prominent Documents on Tax, Labor, and Insurance

1. Using the HTKK 3.3.8 and iHTKK 3.2.0 applications from August 13, 2016

The General Department of Taxation has completed the upgrade of the Tax Declaration Support Application (HTKK) version 3.3.8, and the Online Tax Declaration Application (iHTKK) version 3.2.0.

From August 13, 2016, when declaring taxes related to the upgrade content, taxpayers will use the declaration forms on the HTKK 3.3.8, iHTKK 3.2.0 applications instead of the previous versions. The upgrade content for HTKK 3.3.8, iHTKK 3.2.0 includes the following:

- Update the resource tax rate schedule according to Resolution 1084/2015/UBTVQH13, the special consumption tax rate schedule according to Law No. 106/2016/QH13.- Upgrade the feature to declare the special consumption tax return (form 01/TTDB), including:- Terminate the special consumption tax return (form 01/TTDB) according to Circular 156/2013/TT-BTC.- Support the declaration of the special consumption tax return (form 01/TTDB) according to Circular 195/2015/TT-BTC for all tax calculation periods.

See the upgrade content for HTKK 3.3.8, iHTKK 3.2.0 here.

See the User Guide for HTKK 3.3.8 here.

Download the HTKK 3.3.8 Application here.

2. From January 1, 2017, employment services will switch to service fees

This is regulated in Circular 72/2016/TT-BTC, which provides guidance on the rates, policies for collection, payment, management, and use of employment service fees.

The fee rate for employment services is implemented according to the Fee Rate Schedule attached to Circular 72.

Circular 72/2016/TT-BTC is effective from July 5, 2016, to December 31, 2016. Employment services will switch to service fees from January 1, 2017.

3. List of occupational diseases entitled to social insurance

The Ministry of Health issued Circular 15/2016/TT-BYT (effective from July 1, 2016) announcing a list of 34 occupational diseases entitled to social insurance benefits as follows:

- Occupational pneumoconiosis caused by exposure to silica, asbestos, cotton, talc, coal;- Occupational chronic bronchitis, occupational asthma;- Occupational poisoning due to exposure to lead, benzene and its homologs, mercury, manganese, pesticides, etc.;- Occupational diseases caused by physical impacts such as noise, vibration, radiation sickness, cataract.- Occupational skin diseases such as oil acne, skin darkening, dermatitis;- Group of occupational infectious diseases such as Leptospira, hepatitis B, tuberculosis, HIV, hepatitis C, mesothelioma.

Circular 15 also provides guidelines for diagnosing and assessing occupational diseases in the attached appendix.

4. Health examination for workers before job assignment

Circular 28/2016/TT-BYT provides guidance on managing occupational diseases, stipulating that workers must undergo a health examination before being assigned work. The conditions for pre-employment health examination are specified as follows:

- Employees before job assignment and before transferring to heavier or more hazardous jobs;- After recovering from occupational accidents or diseases, and returning to work (except for cases that have been assessed for a reduced labor capacity).

The dossier for pre-employment health examination includes a referral letter and a health examination form (according to the sample form).

Circular 28/2016/TT-BYT is effective from August 15, 2016, replacing Joint Circular 08/1998/TTLT-BYT-BLDTBXH and Circular 12/2006/TT-BYT.

5. Applying the statute of limitations for inheritance division under the Civil Code 2015 in cases of inheritance opening before January 1, 2017

According to Document 01/GD-TANDTC issued by the Supreme People's Court on July 25, 2016, providing answers about the statute of limitations for heirs to request the division of estate being 30 years for real property from the time of the opening of the inheritance as follows:

- From the effective date of the Civil Code 2015, apply the provisions of Article 623 of the 2015 Civil Code to determine the statute of limitations for cases where the opening of the inheritance is before January 1, 2017;- Do not apply the Civil Code 2015 for cassation or reopening procedures against cases that the court has resolved according to the provisions of civil law before the Civil Code 2015 took effect.

Additionally, the document also provides answers to some issues related to new provisions of criminal law, criminal procedures, and civil procedures.

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