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blue-check Chính sách ân hạn nộp thuế năm 2021 English attachment

Decree No. 52/2021/ND-CP dated April 19th, 2021 of the Government on deferral of value-added tax, corporate income tax, personal income tax and land rents in 2021
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blue-check Amendments to regulations on projects on investment in social house construction

Decree No. 49/2021/ND-CP dated April 1st, 2021 of the Government on amending some Articles of Government’s Decree No. 100/2015/ND-CPstatus2 dated October 20, 2015 on development and management of social housing
VietlawOnline

According to the supplements in this Decree, it is required to carry out procedures for approval of investment guidelines with regard to projects on investment in social house construction; projects on investment in social house construction may be formed on 20% of total residential land of projects on investment in commercial house construction. Read more

In addition, the following provisions of Decree No. 100/2015/ND-CPstatus2 are amended:

- Article 5. Land for social housing development with regard to commercial housing and metro area construction investment projects

- Article 6. Land for social housing development in industrial parks

- Article 16. Concessional loans for purchase and lease purchase of social housing; construction or renovation and repair of housing

- Article 17. State sources of concessional loans for implementation of social housing policies

- Article 22. Documents proving eligibility for social housing assistance

- Article 23. Rules and criteria for determination of entities eligible for purchase, lease or lease purchase of social housing

This Decree adds Article 21a regarding procedures for appraisal of selling prices, rents and lease purchase prices of social housing

The transitional clause is regulated at Article 2 of Decree.

This Decree takes effect from the date of its signing.

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blue-check Regulations on management of minerals in national mineral reserves

Decree No. 51/2021/ND-CP dated April 1st, 2021 of the Government on management of minerals in national mineral reserves

This Decree provides for national mineral reserve determination, approval and change; national mineral reserve period; mineral management and protection and performance of projects on investment in socio - economic development in national mineral reserves. Read more

This Decree takes effect from the date of its signing.

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blue-check Conditions for accounting expenditures on supporting Covid-19 prevention and control

The Government’s Decree No. 44/2021/ND-CP dated March 31st, 2021 guiding the implementation in relation to deductible expenses when determining incomes liable to enterprise income tax with regard to expenditures of enterprises, organizations on supporting, financing Covid-19 prevention and control activities
VietlawOnline

Expenditures on supporting, financing Covid-19 prevention and control activities, regardless of in cash or in kind, all shall be included in deductible expenses if they meet these conditions: Read more

(i) Supporting, financing Covid-19 prevention and control activities in Vietnam (rather than supporting, financing Covid-19 prevention and control activities outside Vietnam)

(ii) Supporting, financing through the organizations regulated at Clause 2 Article 2 of this Decree (medical facilities; armed force units; units, organizations that are designed to act as centralized quarantine establishments by the authorities; education facilities; news agencies, etc.)

(iii) There is a complete application for determination of supporting, financing expenditures, including: The electronic or paper written certification of the support, financing bearing signatures and seals of the sponsor and the receiving party; invoices, documents of the expenditures.

It should note that the accounting of the expenditures on supporting, financing Covid-19 prevention and control shall be only applied to the enterprise income tax (EIT) periods of 2020 and 2021.

This Decree takes effect from the date of its signing and applies to EIT periods of 2020 and 2021.

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light-check From June 1st, 2021: There is software for archiving all personal social insurance information

Decree No. 43/2021/ND-CP dated March 3st, 2021 of the Government on National Insurance Database
VietlawOnline

This is the software for fully and correctly archiving information about relatives, social insurance, health insurance, unemployment insurance as well as information about health and social security of citizens nationwide. Read more

In which, it also archives in details the process of participation in social insurance, health insurance, unemployment insurance, occupational accidents and occupational diseases insurance, etc.

Information on the software shall be updated in an adequate, accurate and timely manner promptly after relevant administrative and practice procedures have been completed.

Enterprises, individuals may look up their own information on the software via the National Insurance Database, National Data Portal, National Public Service Portal.

Especially, if data extracted from the software is digitally signed by the Vietnam Social Security, it is valid as certified by a competent authority.

This Decree takes effect from June 1st, 2021.

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light-check Amendments to regulations on assignment of personal identification numbers to citizens

Decree No. 37/2021/ND-CP dated March 29th, 2021 of the Government on amending some Articles of Decree No. 137/2015/ND-CP dated December 31, 2015 on guidelines for Law on Citizen Identification
VietlawOnline

This Decree is to amend the regulations pertaining to assignment and use of personal identification numbers. Read more

Accordingly, with regard to a citizen who has a birth certificate, the database management body shall assign personal identification number (“PIN”) to the citizen based on information available in the national population database. After assigning PIN to the citizen, the database management body shall issue a written notification of the assigned PIN and information on the citizen available in the national population database to the citizen. If the citizen’s information in the database is inadequate, the notification shall include a request for the citizen to provide the missing information.

The citizen shall contact the police of the commune where he/she lives to have their information in the database updated or edited.

For any citizen who already has PIN but has undergone sex reassignment or changed their birth year, the database management body shall assign another PIN to the citizen after the citizen finishes registering information concerning their sex or birth year.

The issuance of an identity card shall be based on PIN.

This Decree takes effect from May 15th, 2021.

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blue-check New procedures for appraising investment guidelines of projects of national significance

Decree No. 29/2021/ND-CP dated March 26th, 2021 of the Government on prescribing procedures for appraisal of projects of national significance, and supervision and assessment of investment
VietlawOnline

This Decree regulates in details procedures for appraising and deciding investment guidelines and deciding investment in projects of national significance, projects subject to decision on their investment guidelines by the National Assembly and regulations on supervision and assessment of investment programs and projects. Read more

This Decree comes into force from the date on which it is signed.

From the effective date of this Decree, previous regulations contrary to those laid down in this Decree and the following regulations shall cease to have effect:

a) Decree No. 131/2015/ND-CPstatus1 dated December 25th, 2015;

b) Decree No. 02/2020/ND-CPstatus1 dated January 1st, 2020;

c) Decree No. 84/2015/ND-CPstatus1 dated September 30th, 2015;

d) Decree No. 01/2020/ND-CPstatus1 dated January 1st, 2020;

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blue-check Amendments to regulations on housing construction projects

Decree No. 30/2021/ND-CP dated March 26th, 2021 of the Government on amending some Articles of the Government's Decree No. 99/2015/ND-CPstatus2 dated October 20, 2015 on guidelines for the Law on Housing
VietlawOnline

This Decree is to amend the following provision of Decree No. 99/2015/ND-CPstatus2 : Read more

- Article 9. Obtaining appraising opinions on housing construction projects from housing authorities

- Article 18. Cases of selection of owners of commercial housing construction projects and metro area projects with housing

- Article 36. Transfer of funding for maintenance of shared areas of apartment buildings having more than one owner

- Article 37. Procedure for enforced transfer of funding for maintenance of shared areas of apartment buildings

Bổ sung mới:

New provision is added to Decree No. 99/2015/ND-CPstatus2 :

Article 71a. Applications and procedures for handling of sale of shared areas or transfer of rights to use adjacent areas or transfer of land use rights for houses to be built on empty land within the premises of old state-owned houses.

Article 10, Article 11, Clause 4 Article 13, regulations related to investment following the build - transfer (BT) method in Article 14, Clause 2 Article 26, Point c Clause 2, Point c and Point dd Clause 4 Article 27 and Clause 3 Article 29 of Decree No. 99/2015/ND-CPstatus2 are annulled.

This Decree takes effect from the date of its signing.

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light-check Forest tree cultivars must meet requirements for quality under national standards

Decree No. 27/2021/ND-CP dated March 25th, 2021 of the Government on management of forest tree cultivars
VietlawOnline

This Decree provides for new regulations on management of forest tree cultivars, including conservation of genetic resources; cultivar research, selection, creation and testing; labels and names of forest tree cultivars; management of quality of forest tree cultivars; and production, trade, export and import of forest tree cultivars. Read more

According to Article 4 of this Decree “cultivars of major forest trees” must be strictly subject to chain-based management to ensure origin tracing

Forest tree cultivars, including seeds, cultivars, cuttings, grafts and bud unions, must satisfy corresponding national standards on cultivars in Appendix I enclosed with this Decree. Forest tree cultivars on which national standards are not available, their quality must be managed according to internal standards when.

This Decree takes effect from May 15th, 2021.

To abrogate Clause 1 and Clause 13 Articles 3; Articles 7 , 14, 15, 16, 17 of Circular No. 30/2018/TT-BNNPTNTstatus2 dated November 16th, 2018; Article 4 of Circular No. 43/2018/TT-BNNPTNTstatus2 dated December 28th, 2018.

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light-check Quy định mới về tài sản bảo đảm English attachment

Decree No. 21/2021/ND-CP dated March 19th, 2021 of the Government on elaborating to the Civil Code regarding security for fulfillment of obligations

Decree | Topics

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