1. 01 example in Circular 219/2013/TT-BTC on VAT removed
Circular No. 82/2018/TT-BTC removing Example 37 in Point a.4 Clause 10 Article 7 of Circular No. 219/2013/TT-BTC comes into force from October 15, 2018.
Example 37 in Circular No. 219/2013/TT-BTC:
“In August 2013, Company A buys 200 m2 of land from Mr. B in Binh An residential area in province X for VND 6 billions.
Company A has a notarized contract to transfers the land use right and documentary evidence for the payment of VND 6 billion to Mr. B. Company A has not construction work on that piece of land. When Company A sells the land for VND 9 billion in October 2014, Company A shall have to pay VAT. The deductible price of the land is its price when it was bought by Company A (VND 6 billion)
Other contents of Point a.4 Clause 10 Article 7 of Circular No. 219/2013/TT-BTC are still effective.
2. New regulations on receipt and classification of complaints over criminal proceedings
This is a notable content of Joint Circular No. 02/2018/TTLT-VKSTC-TATC-BCA-BQP-BTC-BNN&PTNT which provides for cooperation in implementation of some Articles on complaints and denunciations of the Criminal Procedure Code and comes into force from October 19, 2018.
According to the Circular, a complaint shall be handled on a case-by-case basis as follows:
- Receive the complaint and inform the plaintiff if the case is within the competence of the receiving authority;
- Return the complaint and provide explanation if the case is beyond the competence of the receiving authority;
- Request the plaintiff to provide additional information or documents if necessary;
- Request the plaintiff to file multiple complaints if the case has to be processed by more than one authority.
The Joint Circular also specifies procedures for handling complaints submitted ultra vires.
3. Mandatory publishing of work schedules by state legal aid centers
This is a content of Circular No. 12/2018/TT-BTP which provides instructions on some legal aid operations and legal aid quality management and comes into force from October 12, 2018.
According to the Circular, a state legal aid center shall publish the following information at its premises:
- Legal aid provision schedule;
- Legal aid provision rules;
- Requirements for receiving legal aid;
- List of legal aid providers of the center;
- Other necessary information.
Conclusion of legal aid contract and organizations participating in legal aid provision must also be published at the legal aid center as stated above.
4. Adjustments to monthly benefits for discharged soldiers
Circular 138/2018/TT-BQP which comes into force from October 14, 2018, provides for monthly benefits for servicemen and cryptographic officer who have been discharged or resigned.
According to the Circular, the monthly benefit of June 2018 for discharged soldiers is increased by 6.92%. To be specific:
- From 15 years to under 16 years: VND 1,764,000/month;
- From 16 years to under 17 years: VND 1,844,000/month;
- From 17 years to under 18 years: VND 1,925,000/month;
- From 18 years to under 19 years: VND 2,005,000/month;
- From 19 years to under 20 years: VND 2,085,000/month.
The aforementioned monthly benefits shall apply from June 01, 2018.
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