1. Fine rate on late payment of taxes reduced to 0.03% per day
Law No. 106/2016/QH13 on amendments to some articles of tax laws, in effect as of April 06, 2016, regulates the following new point:
- The fine rate on late payment of taxes is reduced to 0.03% per day on the unpaid tax.
- Business establishments are no longer eligible for a refund of input value added tax (VAT) that is not completed deducted after at least 12 months or 4 quarters from the month or the quarter in which the un-deducted VAT arises.
- The VAT that has not been deducted shall not be refunded and instead be carried forward to the next period in the following cases:
+ The investment project does not have adequate charter capital as registered; engages in conditional business lines while the corresponding conditions have not been fully satisfied or the fulfillment of such conditions is not maintained throughout its operation;
+ The project is a natural resource extraction project or mineral extraction project licensed from July 01, 2016 or a manufacturing project where the total value of natural resources or minerals plus energy costs makes up at least 51% of the product price.
2. Salary for professional servicemen and national defense workers
In the Law No. 98/2015/QH13 dated November 26, 2015 on professional servicemen, national defense workers and employees, the following salary, allowance and housing for professional servicemen, national defense workers and employees are defined:
- Salary is based on training level, job titles, job position in accordance with the special nature and duty of the army.
- Allowances:
+ Seniority pay, based on existing salary and service time in the standing force of the army.
+ Allowances and benefits similar to those granted to state officials and employees working under similar conditions.
+ Allowances and benefits corresponding with the particular activities of the army.
+ Housing allowance exclusively granted to professional servicemen:
- Housing: social housing support and renting of official residences.
3. Online filing of lawsuits
This option is, for the first time, defined in the Law No. 93/2015/QH13 dated November 25, 2015 on administrative procedures.
- Plaintiffs, defendants and persons with related interests and obligations can provide their email addresses, if available, in the petition.
- Plaintiffs can lodge the petition, documents and evidences online to the competent Court through the e-portal of the Court (if available).
- The date of institution of the lawsuit is the date of delivery of the petition.
- When receiving a petition lodged online, the Court shall print it out and record it in the petition register. Moreover, the Court shall publish information on its e-portal while sending a notification to the plaintiffs' email address.
4. International treaties inferior to the national Constitutional
Law No. 108/2016/QH13 dated April 09, 2016 on international treaties defines the following prominent details:
- International treaties signed and implemented must comply with the national Constitution.
- If there are differences between the national Constitution and an international treaty that Vietnam engages in, the national Constitution shall prevail.
- An international treaty shall be published on the official gazette and e-portals of the recommending agency and the Ministry of Foreign Affairs:
+ In 15 days from the date of the official gazette agency’s receipt of the copies of the treaty in effect from the Ministry of Foreign Affairs.
+ In 5 days from the date of the recommending agency’s receipt of the copies of the treaty in effect from the Ministry of Foreign Affairs.
+ In 5 days from the date of the Ministry of Foreign Affairs’ certified copying of the treaty.
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