Weekly News Summary: Highlighted Documents on Fees, Charges, and Accounting, Auditing

1. Guidance on calculating vehicle registration fees for cars and motorcycles not yet listed in the Price Table

The General Department of Taxation issued Official Dispatch 397/TCT-TNCN on February 9, 2017, clarifying issues in implementing Circular 301/2016/TT-BTC and Circular 304/2016/TT-BTC concerning vehicle registration fees for cars and motorcycles. Accordingly:

- The registration fee price is specified in the Price Table attached to Circular 304, which is currently in effect;- In cases where the registration fee price for cars and motorcycles is not specified in the Price Table, the Tax Sub-department must immediately report to the Tax Department to determine the registration fee price as per Clause 2, Article 6 of Circular 304.

Cars and motorcycles, whose registration fee prices are not specified in the Price Table, are:

- Vehicles with model numbers/commercial names and type codes that do not match those in the Price Table but have the same engine displacement and seating capacity; or- Vehicles with the same brand, model number/commercial name, and type code but with different engine displacement and seating capacity compared to those in the Price Table.

1. General Department of Customs guidance on current customs fees and charges

The General Department of Customs issued Official Dispatch 797/TCHQ-TXNK on February 13, 2017, providing guidance on implementing Circular 274/2016/TT-BTC concerning customs fees and transit vehicle charges. Accordingly:

- Customs fee for registering export-import cargo declarations: 20,000 VND/declaration;- Customs fee for checking and supervising customs procedures for export-import goods requiring intellectual property protection: 200,000 VND/request;- Customs fee: 50 USD/arrival flight from abroad to Vietnamese airports;- Road transit vehicle fee: 200,000 VND/vehicle;- Waterway transit vehicle fee: 500,000 VND/vehicle.

Exemptions and non-collection of customs fees follow Article 3 of Circular 274/2016/TT-BTC and Article 3 of Circular 194/2016/TT-BTC.

1. Public disclosure of the list of enterprises allowed to provide accounting services

On February 8, 2017, the Ministry of Finance issued Official Dispatch 1594/BTC-CDKT regarding accounting services business in 2017. Accordingly:

- Enterprises granted Certificates of Eligibility to Provide Accounting Services by the Ministry of Finance and practicing accountants (granted by the Ministry of Finance with Certificates of Accounting Service Practice Registration) are permitted to practice accounting services;- From January 1, 2017, to December 31, 2018, accounting service enterprises established before January 1, 2017 (having 24 months to meet the conditions for being granted Certificates of Eligibility to Provide Accounting Services) are still eligible to provide accounting services.- The Ministry of Finance publicly discloses and regularly updates the List of enterprises or business households eligible to provide Accounting Services in 2017 on the Ministry's information portal.- Organizations and individuals not listed by the Ministry of Finance are not allowed to provide accounting services and will be subject to administrative penalties for violations.

1. Salary and allowance coefficients for State Audit officers

On December 29, 2016, the Standing Committee of the National Assembly issued Resolution 325/2016/UBTVQH14 regarding policies for officials (CBCC) of the State Audit Office. Approved:

- Salary coefficient table for the Auditor General of the State Audit (Appendix 1);- Allowance coefficient table for leadership positions of the State Audit (Appendix 2);- Salary coefficient table for officials of the State Audit (Appendix 3);- Preferential allowance regime according to the profession for CBCC of the State Audit (Appendix 4);- Uniform regime for CBCC, public employees of the State Audit (Appendix 5);- Preferential regime for CBCC, public employees, and workers of the State Audit (Appendix 6).

More details can be found in Resolution 325/2016/UBTVQH14 replacing Resolution 1003/2006/NQ-UBTVQH11, Resolution 794/2009/NQ-UBTVQH12, and Resolution 670a/2013/NQ-UBTVQH13.

Additionally, Thu Ky Luat has updated many legal documents in other fields such as:

1. Circular 01/2017/TT-BCT setting import tariff quotas for raw tobacco and poultry eggs originating from member countries of the Eurasian Economic Union in 2017, 2018, and 2019, effective from March 14, 2017;
2. Circular 44/2016/TT-BLDTBXH on policies for vocational training and job creation for individuals who have completed prison sentences, effective from February 12, 2017;
3. Circular 10/2017/TT-BTC amending Circular 234/2012/TT-BTC on transactions of government bonds, bonds guaranteed by the government, and local government bonds, effective September 1, 2017;
4. Decision 124/QD-BTTTT on February 9, 2017, announcing the list of Vietnam's national domain names “.vn” to be prioritized for protection.

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