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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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blue-check Enterprises must monthly report the Covid-19 infection risk assessment

Official letter No. 667/LDTBXH-ATLD dated March 15th, 2021 of the Ministry of Labor - Invalids and Social Affairs regarding enhancing the Covid-19 infection risk assessment in working establishments
VietlawOnline

The Ministry of Labor - Invalids and Social Affairs recommends that enterprises, especially enterprises in industrial parks, export processing zones and hi-tech zones need to actively conduct the Covid-19 infection risk assessment in workplaces and worker dormitories in accordance with the guidelines provided at Decision No. 2194/QD-BCDQG dated May 27th, 2020. Read more

The assessment result must be reported on the monthly basis to local Departments of Labor - Invalids and Social Affairs, Management Boards of industrial parks, export processing zones and hi-tech zones.

Departments of Labor - Invalids and Social Affairs shall coordinate with services, departments and branches in examining the implementation of Covid-19 infection risk assessment at enterprises and shall strictly handle enterprises that fail to strictly implement.

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blue-check Guidelines on receiving, preserving, distributing and using COVID-19 vaccine

Decision No. 1464/QD-BYT dated March 5th, 2021 of the Ministry of Health on "Guidelines on receiving, preserving, distributing and using COVID-19 vaccine"

This Decision takes effect from the date of its signing.

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blue-check Those who are given priority to free Covid-19 vaccines in the first phase

Resolution No. 21/NQ-CP dated February 26th, 2021 of the Government on purchase and use of Covid-19 vaccines
VietlawOnline

According to this Resolution, the Ministry of Health shall purchase, import (under the bidding mechanism) around 150 million doses of COVID-19 vaccines in 2021 for people aged at least 18 Read more

People of the following groups shall be given priority to free vaccines:

1. Front-liners in COVID-19 prevention and control, including: Healthcare workers, staff at designated quarantine sites, military and public security forces, etc.

2. Vietnamese diplomats to be sent abroad, customs and immigration officers;

3. Essential service workers in such sectors like aviation, transport, tourism, electricity and water supply, etc.

4. Teachers and those who work at education and training facilities, those who work at administrative agencies that have regular contact with various people;

5. People with chronic illnesses, people aged above 65;

6. Residents in pandemic-hit areas;

7. Poor people, policy beneficiaries;

8. Those who will be sent abroad for business, learning or working by competent regulatory agencies.

This Resolution comes into force as of the date of signing.

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blue-check Plan for medical quarantine in Ho Chi Minh city after February 16th, 2021

Official letter No. 528/KH-TTKSBT dated February 16th, 2021 of the Department of Health of Ho Chi Minh city regarding plan for supervision of people from Covid-19 hotspots in the country entering Ho Chi Minh city after the Year of the Buffalo 2021
VietlawOnline

The Department of Health of Ho Chi Minh city requests those who come or return to Ho Chi city from Covid-19 hotpots have to make medical declaration. Transportation firms (airway, railway, roadway) will receive medical declaration forms of customers. Read more

Employees at enterprises will make medical declaration on website or fanpage of Ho Chi Minh city Center for Disease Control (HCDC).

The medical quarantine will apply to each type of entity as follows

1. Persons who have closed contact with identified COVID-19 patients: quarantine for 14 days from the last day of contact with the patents.

2. Those who have ever left, come to, returned from localities under social distancing according to Directive No. 16/CT-TTg: quarantine for 14 days from the day of leaving the localities under social distancing.

3. Those who have ever left, come to, returned from operating hotpots (other than closed contact) or gone through locations announced by the Ministry of Health (other than areas under social distancing): quarantine at home for 14 days from the day of leaving the announced locations.

4. Those who have ever left, come to, returned from localities under lockdown, operating hotpots, locations announced by the Ministry of Health but it is more than 14 days when the declaration is made: self-monitor health.

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blue-check Guidelines for the care of COVID-19 patients in healthcare establishments

Decision No. 1125/QD-BYT dated February 8th, 2021 of the Ministry of Health on guidelines for the care of COVID-19 patients in healthcare establishments
VietlawOnline

This Decision takes effect from the date of its signing.

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blue-check Cases in which the people must wear masks in the public for Covid-19 prevention and control

Decision No. 1053/QD-BYT dated February 6th, 2021 of the Ministry of Health on issuance of guidelines for wearing masks in the public for Covid-19 prevention and control
VietlawOnline

Before the end of the Covid-19 pandemic, the Ministry of Health requests the people to wear masks in the following cases and places: Read more

1. Places at risk of exposure to infectious agents.

2. Places with confined spaces.

3. Places with mass gatherings.

4. Places with close contact less than 2 meters.

5. Wear a mask when leaving the house.

6. People with manifestations of acute respiratory infections, people returning from the pandemic area during quarantine period, when in close contact with other people.

7. Persons becoming aware of the risk for Covid-19 infection.

This Decision takes effect from the date of its signing.

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blue-check The Prime Minister’s opinions about Covid-19 prevention

Notice No. 22/TB-VPCP dated January 30th, 2021 of Office of the Government on Prime Minister’s conclusion in meeting of standing government members on Covid-19 prevention and control

The Prime Minister requests Ministries and provincial People's Committees to seriously adopt COVID-19 preventive measures; increase vigilance; continue to fight the “war” against the disease.

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blue-check Some recommendations for COVID-19 prevention and control in Ho Chi Minh city

Dispatch No. 322/UBND-VX dated January 30th, 2021 of the People’s Committee of Ho Chi Minh city regarding enhancement of COVID-19 prevention and control
VietlawOnline

Because the new epidemic hotspots appear in Hai Duong province and Quang Ninh province with new more infectious SARS-CoV-2 variants, the People’s Committee of Ho Chi Minh City request to carry out these tasks Read more

- Carry out rapid tracing, large-scale sample collection and testing, epidemiological investigation to F3 of confirmed cases and 21-day centralized quarantine in a serious manner;

- Install Bluezone, promote electronic payment and online working;

- Strictly comply with the “5K” requirements (mask - disinfection - distance - no gathering - health declaration);

- Minimize mass gatherings, especially during New Year celebration; encourage citizens to reduce number of wedding and funeral participants.

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blue-check Hospitals are requested to raise COVID-19 prevention and control to the highest level

Official Telegram No. 97/CD-BYT dated January 29th, 2021 of the Ministry of Health on enhancement of Covid-19 prevention and control measures in healthcare establishments

The Ministry of Health requests hospitals to maintain and tighten control over patient screening and streamlining according to the criteria regulated at Decision No. 3088/QD-BYT dated July 16th, 2020 and Decision No. 4999/QD-BYT dated December 1st, 2020; to strictly comply with the regulations on COVID-19 prevention and control measures promulgated together with Decision No. 5188/QD-BYT dated December 14th, 2020. Read more

The Ministry of Health also requests hospitals to raise COVID-19 prevention and control to the highest level.

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