According to the Circular, illegal gain which is money is the entire money of organizations and individuals obtained from administrative violations and from the illegal transfer and sale of goods and provision of services after deducting direct production costs, etc.
The amount of money that a violating organization or individual obtains from commission of administrative violations equals the quantity of transferred or sold goods or services multiplied by the unit price of goods or services minus the direct production cost of the goods or services.
Note: The direct production cost is deductible if the violating organization or individual prepares adequate dossiers and documents to prove the legality and validity of the cost.
(Deductible direct production cost was not mentioned in Circular No. 149/2014/TT-BTC).
For more details, see Circular No. 65/2022/TT-BTC which comes into force from January 01, 2023 and replaces Circular No. 149/2014/TT-BTC dated October 10, 2014.
According to the Official Dispatch, in order to protect students’ health and life when organizing school meals, the Ministry of Education and Training requests the Provincial People's Committees to direct the strengthening of measures to ensure food hygiene and safety. For example:
- Strictly comply with regulations of the Law on Food Safety, Decree No. 155/2018/ND-CP Joint Circular No. 08/2008/TTLT-BYT-BGDDT Joint Circular No. 13/2016/TTLT-BYT-BGDDT etc.;
- Disseminate and educate for raising awareness and responsibilities of education managers, teachers, school staffs, students and their parents about food hygiene and safety, prevention and control of food-borne diseases and food poisoning;
- Strictly control food origins and phases including food processing, preservation and transport in education and training institutions; fully comply with procedures for transfer and receipt, three-step inspection and food sample storage as prescribed;
- Strengthen strict cooperation between schools, families and local authorities in educating and guiding children and students to comply with regulations on food hygiene and safety, personal hygiene and environmental sanitation.
For more details, see Official Dispatch No. 6141/BGDDT-GDTC of the Ministry of Education and Training of Vietnam dated November 21, 2022.
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