Category: Law Documents

This is the main content in Circular 82/2018 / TT-BTC issued by Ministry of Finance on 30/8/2018. Accordingly, the content of Example specified in Clause a.4, Clause 10, Article 7 of Circular No. 219/2013 / TT-BTC on the VAT calculation price of December 31, 2013, is hereby annulled as follows.

Example: In August 2013, Company A transferred 200 m2 of land of individual B in Binh An residential area of ​​X with the transfer price of 6 billion VND. Company A has a notarized land use right transfer contract in accordance with the provisions of the land law, payment voucher for individual B of  6 billion VND. Company A does not invest in this land.

In October 2014, Company A transferred the parcel of land purchased from individual B for 9 billion VND (sold at the price of 9 billion VND). Company A made a VAT invoice and declared and paid VAT. The land price to be subtracted from the VAT calculation price is the land price at the time of transfer (6 billion VND).

Other contents specified at Point a.4, Clause 10, Article 7 of Circular No. 219/2013 / TT-BTC dated December 31, 2013 of the Ministry of Finance shall continue to be implemented. Circular No. 82/2018 / TT-BTC takes effect from October 15, 2018.

Accordingly, enterprises using less than 10 laborers shall be exempted from the procedures for sending the following dossiers to the district-level state management agencies in charge of labor of the localities where their production and / or business establishments are located:

• Wage scales and payrolls;
• Labor norms.

Decree No. 121/2018 / ND-CP is effective from 01/11/2018.

This is a prominent feature of Decree No. 116/2018 / ND-CP amending and supplementing a number of articles of Decree 55/2015 / ND-CP on credit policies for agricultural and rural development. Accordingly, the subject named bank loan contract of business household is regulated as follows:

• Because business households do not have legal status when they participate in loan transactions, therefore, members of business households are involved in setting up and executing loan transactions;
• Members may authorize their representatives to establish and implement this loan transaction; the authorization must be made in writing, unless otherwise agreed;
• When there is a change of representative, it must inform the party participating in the loan relations.

Where a member of a household business is not authorized by another member to act as a representative, such member shall be the subject of the loan relationship established and implemented by such member. Decree 55/2015 / ND-CP is effective from 25/10/2018.

This is highlighted in Directive 25 / CT-TTg on a number of tasks and solutions for production development and export promotion. Accordingly, the Prime Minister instructs concerned ministries and branches to conduct the review, review and study of orientations. Reduced time to review VAT returns to help reduce costs for businesses;

• To amend Decree No. 134/2016 / ND-CP in the direction of import tax exemption for raw materials imported for the production of export goods which are sent by the manufacturing establishments to other establishments;
• Income tax incentives for forest product processing enterprises in areas with difficult socio-economic conditions;
• To abolish the regulations on inspection of norms of a number of active substances in the polluted norms in wastewater of aquatic product-processing enterprises;
• To apply the reduced inspection regime and shorten the deposit time for the import of discarded materials in service of production;
• To allow the import of used woodworking machinery and equipment which have been used for many years but still have high use value.

Directive 25 / CT-TTg is effective from 31/8/2018.

Accordingly, guidelines for dealing with more than 20 situations arise in the implementation of Circular 39; For example. The provisions on “import tax payment time limit” when the Circular 39 repealed Item 3 of Article 42 of Circular 38/2015 / TT-BTC but Clause 7 of Article 42 is again stipulated in Clause 3. Regarding the guarantee of the amount of tax payable must do when.

• Article 2 of Circular 39 has abolished Item 1 of Article 43 of Circular 38 on two general forms of guarantee and guarantee;
• Clause 24 Article 1 of Circular 39 amending Clause 2 of Article 43 of Circular 38 shall still guide the above forms of guarantee.

See more details in Official Letter 4787 / TCHQ-TXNK dated 15/8/2018.

Accordingly, the case of legal aid in the civil procedure, except civil cases, the case is settled under the shortened procedure, is defined as complex legal cases, typical when meeting one of the criteria after:

• Meeting one of the general criteria for the participation in the proceedings;
• Legal aid in cases where the provisions of law on matters to be resolved in the case are unclear and have not been guided in uniform application; There are no direct legal documents;
• Legal aid falls under the jurisdiction of the lower-level people’s court, but is taken up by the People’s Courts of higher level;
• Legal proceedings must extend the time limit for preparation for hearing.

Circular 09/2018 / TT-BTP tooks effect on 21st August 2018.