Our Vietnam Legal Update # 179 leads you to 03 legal questions:
I. Support for companies, cooperatives and commercial households in the context of the Covid-19 epidemic
On September 9, 2021, the government passed resolution No. 105 / NQ-CP to support companies, cooperatives and commercial households in the context of the Covid-19 epidemic. Accordingly, the government has decided on the main task groups and approaches as follows:
The Ministry of Health coordinates with individuals and organizations in the following areas:
- Continue rational and effective allocation of COVID-19 vaccine resources. Priority subjects for vaccination also include workers in companies, cooperatives and commercial households;
- Issuing of documents for orientation when buying biological products and testing devices by companies, cooperatives and commercial households, self-testing and recognition of test results; and
- Exploring the mechanisms, guiding, creating conditions and encouraging companies to import vaccines.
The Ministry of Information and Communication has:
- Publish the electronic manual as a guide to responding to COVID-19; and
- Establishment of a digital technology platform to prevent and combat COVID-19.
The Ministry of Transport is to instruct the municipalities to implement the “green channel” for the safe and smooth transport of goods in a uniform manner.
The Ministry of Industry and Trade is to strengthen market management, ensure the balance of important and indispensable materials and goods for production and life.
The Treasury Department is instructing General Customs to allow businesses, cooperatives, and commercial households to provide digital signature certified scanned copies for documents that must be submitted on paper / certified copies as required to resolve goods clearance bottlenecks. In addition, the companies, cooperatives and commercial households also submit the goods for follow-up inspection after the goods have been released.
The Ministry of Labor, Disabled Persons and Social Affairs has:
- Issuing of policies in connection with the reduction of premiums or support from the credit of the short-term social security funds;
- Proposal for exemption from fines for late payment of social security in 2020 and 2021; and
- Assigning places for flexible implementation and relaxation of some regulations / conditions for issuing / renewing / confirming work permits for foreign workers working in Vietnam according to the new context.
The Ministry of Finance has:
- Implementation of the policy to relax and lower taxes, fees, levies and rents. Simultaneously introduce a preferential tax policy for imported goods to finance the prevention and control of the COVID-19 epidemic; and
- Consider and consider further extending the deadline for paying excise duty for domestically manufactured and assembled cars until the end of 2021. At the same time, consider lowering the registration fee for domestically manufactured, manufactured, and assembled cars.
The Ministry of Culture, Sports and Tourism is granting travel service companies an 80% reduction in the deposit for travel service companies until the end of 2023, which increases the period for reimbursement of the deposit for travel service companies from 60 days to 30 days.
II. Instructions on explaining and paying support, bonuses and promotions for business people
Thanh Hoa Provincial Tax Authority has issued Official Letter No. 1457 / CT-TTHT dated March 24, 2021 to guide the declaration and payment of tax grants, bonuses and promotions for business people. The main content is as follows:
- The grants, bonuses and promotions received from business organizations and individuals are sales taxable income. Business organizations and natural persons must declare and pay taxes in accordance with the statutory provisions.
- If the organization pays the assistance, bonus and transportation to individuals in cash or not in cash because household businesses and private companies pay taxes on the presumption method, that organization must pay taxes on their behalf in accordance with the provisions of. declare and discharge law.
III. Instructions on how to issue invoices when transferring land and property formed on land
On September 1, 2021, the Hai Duong Provincial Tax Department issued Official Letter No. 8079 / CTHDU-TTHT to guide the issuance of invoices in the transfer of land and property formed on land. Some of the main contents are as follows:
- The transfer of factories and property formed on land between export processing companies is not subject to VAT.
- Invoices used for such activities are sales invoices. This invoice must contain the note “For organizations and individuals in non-tariff zones”.