10 legal policies take effect from 2019 and 2020
Starting on January 1, 2019 and 2020, many legal policies take effect. In order not to cause unnecessary errors, accountants should be aware of the following 10 new legal policies.
1. Regional minimum wage 2020
The Government issued Decree 90/2019 / ND-CP stipulating the new regional minimum wage for employees working under labor contracts effective from January 1, 2020, increase about 150.000 to 200.000 VND, specifically :
- Region I: VND 4.420.000/ month.
- Region II: 3.920.000 VND / month.
- Region III: 3.430.000 VND / month.
- Region IV: 3.070.000 VND / month
See detail at our post: Minimum wage 2020.
2. Enterprises self-inspect the implementation of labor law
Circular 17/2018 / TT-BLĐTBXH of the Ministry of Labor, War Invalids and Social Affairs requires enterprises to self-inspect the implementation of the labor law at least once a year, with the following contents: dynamic, The payment of wages, Participation in social insurance, etc.
If the enterprise fails to self-inspect, this is the basis for the State labor inspection agency to conduct unexpected inspection or put it into the inspection plan of the following year.
At the same time, agencies, organizations, businesses and individuals do not comply with the self-examination, this is also an aggravating circumstance to decide the level of sanctioning of administrative violations. If causing serious consequences, they will be examined for penal liability .
3. Laborers are allowed to comment on amendments and supplements to payrolls
This is one of the contents that workers have the right to contribute to ensure the democratic rights in the workplace specified in Decree 149/2018 / ND-CP, effective from January 1, 2019.
Decree 149 states the right to workers’ opinions on issues such as:
- Formulating, amending and supplementing internal rules, regulations and other legal documents of enterprises related to the employees’ lawful obligations, rights and interests;
- Constructing, amending and supplementing the wage scale, payroll, labor norms; proposed content of collective negotiation;
- Proposing and implementing solutions to save costs, improve labor productivity, improve working conditions, protect the environment and prevent fire and explosion;
- Other contents related to rights and obligations of employees as prescribed by law.
4. New principles for recording on accounting vouchers
From January 1, 2019, the principles when recording on other import, export and other tax accounting vouchers will be applied in accordance with the Ministry of Finance’s regulations in Circular 112/2018 / TT-BTC.
Accordingly, the words written on accounting vouchers must be continuous, unbroken, not abbreviated or erased; When writing, use a ballpoint pen or ink pen; Do not use red ink and pencils.
The amount written in words must be exactly the same as the amount written in numbers; The first word must be capitalized, the remaining words cannot be capitalized; must be written close to the beginning of the line, letters and numbers must be written continuously without spaces, write new lines on another line, do not write in line or overwrite printed letters .
5. Discount on medical examination for patients without health insurance
Circular 37/2018 / TT-BYT stipulates the maximum price bracket for medical examination and treatment services not covered by the Health Insurance Fund, which was issued by the Ministry of Health and will take effect from January 15. 2018.
This circular shows that the maximum price for medical services has decreased compared to the past. Specifically
- Special-grade hospitals and grade-I hospitals: VND 37,000 / time (down VND 2,000 / time);
- Grade-II hospital: VND 33,000 / time (down VND 2,000 / time);
- Grade-III hospital: VND 29,000 / time (down VND 2,000 / time);
- Grade IV hospitals and commune health stations: VND 26,000 / time (down VND 3,000 / time).
Particularly, the price of comprehensive health check for employees, drivers, periodic health examinations (excluding tests, X-rays) has a maximum price of VND 145,000.
6. Exemption for import and export taxes for natural disaster cases
On November 29, 2018, the Government approved Decree 160/2018 / ND-CP guiding the implementation of a number of articles of the Law on Natural Disaster Prevention and Control, effective from January 1, 2019.
- Exemption of import and export taxes and fees for foreign organizations, individuals and international organizations participating in natural disaster response activities in Vietnam. Importing and re-exporting vehicles, equipment and goods in service of emergency relief, search and rescue, disaster assistance.
- In case the quantity of goods left in Vietnam used for other purposes is subject to tax duty according to the provisions of Vietnamese law;
- For persons allowed to come to Vietnam to deal with and respond to natural disaster consequences are carried out priority entry and exit procedures at border gates; In case of emergency, if a visa is not available, it will be granted at the checkpoint.
- For vehicles, equipment and goods permitted to be imported or re-exported after completing search, rescue, disaster relief activities, shall be prioritized for customs clearance at border gates.
7. Administrative procedures for exported and imported goods through the National Single Window
Decree No. 85/2019 / ND-CP dated November 14, 2019 of the Government stipulating the implementation of administrative procedures according to the national single-window, the ASEAN single-window and specialized inspection for export and import goods, that takes effect from January 1, 2020.
The Decree clearly stipulates the implementation of administrative procedures for export, import and transit goods; means of transport on exit, entry through the National Single Window Portal.
Regarding administrative procedures for export, import and transit goods through the national single-window portal, the Decree stipulates that the declaration, amendment and supplementation of declared information may be carried out according to one of the following documents: 1- Creating a declaration information according to criteria and formats formulated by line ministries and agencies according to data standards set by the portal management and send to the National Single Window Portal; 2- Declaring directly on the national single window.
8. Vietnam-Cambodia special preferential import tax table
Decree No. 92/2019 / ND-CP dated November 20, 2019 of the Government on the Special Preferential Import Tariff to implement the Agreement on bilateral trade promotion between the Government of the Socialist Republic Vietnam and the Government of the Kingdom of Cambodia in the period of 2019-2020 ,take effect from 06/01/2020.
9. Guidance on trade remedies
Circular 37/2019 / TT-BCT of the Ministry of Industry and Trade detailing a number of contents on trade remedies, takes effect from January 15, 2020.
10. New guidance on customs for export and import goods across borders
Circular 80/2019 / TT-BTC of the Ministry of Finance guides customs procedures, management of taxes, fees and charges for imports and exports under Decree No. 14/2018 / ND-CP of the Government. The Government provides detailed regulations on border trade activities. Circular 80 takes effect from January 1, 2020 and repeals Circular 217/2015 / TT-BTC.