Quý Tân
From July 1, 2020, 12 Laws are taking effect. THƯ VIỆN PHÁP LUẬT would like to keep you updated with new points of these Laws, including:
1. 2019 Tax Administration Law (passed in the National Assembly’s 7th meeting session held on June 13, 2019)
- Taxpayers are obliged to apply for tax registration and TINs to tax authorities before starting their business, or whenever they owe obligations to the state budget.
This means that the existing regulation requiring taxpayers to apply for tax registration within 10 working days will be abolished.
- Tax registration certificates will be granted within 03 working days from full receipt of taxpayers’ valid tax registration submissions (10 working days prescribed in the existing regulation).
In case of being lost, badly damaged, worn out or burnt, these certificates will be reissued by tax authorities within 2 working days of receipt of all required documentation (05 working days prescribed in the existing regulation).
- Extension of time limits for submission of PIT finalization documents: Click HERE for further details.
- Conversion of regulations on electronic invoices into Law: Click HERE for further details.
- Additional cases of eligibility for tax deferral. Click HERE for further details.
2. 2019 Amended Audit Law (passed in the National Assembly’s 8th meeting session held on November 26, 2019)
- Additional definitions of entities, organizations and individuals involved in audits:
They are determined during the process of conducting audits at the auditee's offices as connected to the auditee’s management and use of public assets and capital.
- Additional rights and duties of the State Audit:
+ Performing anti-corruption prevention and control duties under the provisions of the Anti-corruption Law;
+ Imposing administrative fines for violations arising from state audits under the provisions of the Law on Handling of Administrative Violations.
- Additional regulations on control of audit quality with a view to ensuring all audits are inspected and reviewed in terms of quality, and the State Auditor General’s specific regulations on implementation of audit quality control.
- Audit entities' rights to take legal action against decisions to resolve complaints arising from state audits under the provisions of the 2015 Law on Administrative Procedures.
3. 2018 State Secrets Protection Law (passed in the National Assembly’s 6th meeting session held on November 15, 2018)
- Explicit regulations on the scope of state secret information in the specific sectors, such as:
+ Education and training information, including test questions, answers and information related to national examinations;
+ Health and population information, including information about health care and protection for high-ranking cadres of the Party and State; population survey information, documents and data;
- The prescribed time limit for protection of state secret is a period of time that starts from the date of determination of level of classification and ends upon expiry of:
+ 30 years with respect to state secrets classified as top secret;
+ 20 years with respect to state secrets classified as secret;
+ 10 years with respect to state secrets classified as secret.
- The complete or partial decryption of a state secret may be allowed in the following cases:
+ The time limit for protection prescribed in Article 19 and the extension period stipulated in Article 20 of the 2018 Law on State Secrets for a state secret expire;
+ Such decryption meets practical requirements concerning protection of national and people’s interest; economic and social development; international integration and cooperation;
+ The state secret is no longer in the list of state secrets.
4. 2019 Law on Militia and Self-defence Forces (passed in the National Assembly’s 8th meeting session held on November 22, 2019)
- Regarding composition of militia and self-defense forces:
+ Classification of militia and self-defence force into the core and mass one as prescribed in the 2009 Law on Militia and Self-defence no longer exists;
+ Standing and marine militia and self-defence forces will be added.
- Below are additional cases in which a person is granted suspension from performing obligations to be in military or militia or self-defence service, including:
+ Men are rearing their children aged under 36 months;
+ Spouse or a child of a wounded soldier, incapacitated soldier or orange agent victim suffers from any reduction in labor capacity at the rate ranging from 61% to 80%;
+ Persons are working, studying or going on business trip abroad.
>> CLICK HERE TO READ THE ARTICLE IN VIETNAMESE
1.281