Thông tư 14/2022/TT-BTC sửa đổi Thông tư 50/2017/TT-BTC và 04/2021/TT-BTC

• Số hiệu: 14/2022/TT-BTC
• Loại văn bản: Thông tư
• Nơi ban hành: Bộ Tài chính
• Người ký: Nguyễn Đức Chi
• Ngày ban hành: 28/02/2022

MINISTRY OF FINANCE OF VIETNAM -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom – Happiness ---------------
No. 14/2022/TT-BTC	Hanoi, February 28, 2022

CIRCULAR

Amendments to certain articles of Circular No. 50/2017/TT-BTC dated May 15, 2017 of the Ministry of Finance guiding implementation of Decree no. 73/2016/ND-CP dated July 01, 2016 of the Government of Vietnam elaborating the Law on Insurance Business and Law on amendments to certain articles thereof and Circular No. 04/2021/TT-BTC dated January 15, 2021 of the Ministry of Finance elaborating certain articles of Decree No. 03/2021/ND-CP dated January 15, 2021 of the Government on compulsory civil liability insurance of motor vehicle users

Pursuant to the Law on Insurance Business dated December 09, 2000 and the Law on amendments to the Law on Insurance Business dated November 24, 2010;

Pursuant to the Law amending certain articles of the Law on Insurance Business and Law on Intellectual Property dated June 14, 2019;

Pursuant to Resolution No. 30/2021/QH15 dated July 28, 2021 of the National Assembly assigning the Government and Prime Minister to implement some urgent solutions in COVID-19 prevention and control;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on function, tasks, powers and organizational structures of the Ministry of Finance;

Pursuant to Decree No. 73/2016/ND-CP dated July 01, 2016 of the Government elaborating the Law on Insurance Business and the Law on amendments to the Law on Insurance Business;

Pursuant to Decree No. 03/2021/ND-CP dated January 15, 2021 of the Government of Vietnam on compulsory civil liability insurance of motor vehicle users;

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The Minister of Finance promulgated a Circular amending certain Articles of Circular No. 50/2017/TT-BTC dated May 15, 2017 of the Ministry of Finance guiding implementation of Decree No. 73/2016/ND-CP dated July 01, 2016 of the Government of Vietnam elaborating the Law on Insurance Business and Law on amendments to certain articles thereof and Circular No. 04/2021/TT-BTC dated January 15, 2021 of the Ministry of Finance elaborating certain articles of Decree No. 03/2021/ND-CP dated January 15, 2021 of the Government ON compulsory civil liability insurance of motor vehicle users.

Article 1. Amendments to certain articles of Circular No. 50/2017/TT-BTC dated May 15, 2017 of the Ministry of Finance guiding implementation of Decree No. 73/2016/ND-CP dated July 01, 2016 of the Government of Vietnam elaborating the Law on Insurance Business and Law on amendments to certain articles thereof

Addition of point 1.1e to after point 1.1dd clause 1 Article 21:

“e. The policyholder and insurer may reach an agreement on change of time limit for insurance premium payment or agreement on the insurance premium loans without collateral or bank guarantee of insurance premium payment if they meet the following requirements:

- Policyholders or insurers (including headquarters, branch, representative office, business location) shall apply social distancing in administrative divisions according to Directive No. 15/CT-TTg dated March 27, 2020 of the Prime Minister on beginning the peak period of COVID-19 prevention and control, Directive No. 16/CT-TTg dated March 31, 2020 of the Prime Minister on implementing urgent measures for COVID-19 prevention and control or health isolation areas and blockage areas of epidemic clusters to control COVID-19 epidemic according to documents of competent authorities or areas determined at high-level or very high-level risks of COVID-19 epidemic according to regulations in Resolution No. 128/NQ-CP dated October 11, 2021 of the Government of Vietnam providing interim regulations on “safety, flexibility and effective control of COVID-19”.

- The policyholders may pay insurance premiums incurred in the period from January 01, 2021 till the end of COVID-19 as informed by the Prime Minister. In any case, time limit for insurance premium payment does not exceed insurance period prescribed in each insurance contract”.

Article 2. Amendments to certain Articles of Circular No. 04/2021/TT-BTC dated January 15, 2021 of the Ministry of Finance elaborating certain articles of Decree No. 03/2021/ND-CP dated January 15, 2021 of the Government on compulsory civil liability insurance of motor vehicle users

1. Amendments to Article 3:

“Article 3. Insurance premiums

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2. The motor vehicle user and insurer may come to an agreement on extension of insurance period of a period equivalent to the period on which the motor vehicle user does not use that vehicle to participate in traffic because of applying anti-covid measures to ensure laws on insurance business, civil laws and relevant regulations of laws if they meet the following conditions:

Motor vehicle users shall apply social distancing in administrative divisions according to regulations in Directive No. 15/CT-TTg , Directive No.16/CT-TTg or health isolation areas, blockage areas of epidemic clusters to control COVID-19 epidemic according to documents of competent authorities or areas determined at high-level or very high-level risks of COVID-19 according to regulations in Resolution No. 128/NQ-CP within the period from January 01, 2021 till the end of COVID-19 as informed by the Prime Minister".

2. Addition of clause 9 to after clause 8 Article 5:

“9. Within the period from March 01, 2021 till the end of COVID-19 as informed by the Prime Minister, the Fund Management Council may propose the Vietnam Insurance Association to report to the Ministry of Finance for consideration and permission to use the Fund balance of previous years for the expenditures specified in Clauses 4, 5, 6, 7 and 8 of this Article; the expenditure level of each item must not exceed the rate specified in Clause 4, Clause 5, Clause 6, Clause 7 and Clause 8 of this Article, corresponding to a maximum rate 1% as prescribed in Clause 1, Article 26 of Decree No. 03/2021/ND-CP”.

Article 3. Implementation responsibilities

Non-life insurers, foreign non-life insurers’ branches in Vietnam, other relevant organizations and individuals are responsible for implementation of this Circular.

Article 4. Implementation Clauses

This Decision comes into force from the day on which it is signed./.

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PP. MINISTER
DEPUTY MINISTER




Nguyen Duc Chi