Our Vietnam Legal Update #202 would lead you on 03 legal issues:
I. Overtime hours in 01 year, in 01 month of employees in the context of COVID-19 epidemic prevention and control, socio-economic recovery and development
The Standing Committee of the National Assembly issued Resolution No. 17/2022/UBTVQH15 dated 23 March 2022 regarding overtime hours in 01 year, in 01 month of employees in the context of COVID-19 epidemic prevention and control, socio-economic recovery and development. This Resolution contains the following contents:
- In case the employer needs and has the consent of the employee, he/she may use the employee to work overtime for more than 200 hours but not more than 300 hours in 01 year, except for the following cases:
- Employees from full 15 years old to under 18 years old;
- The employee is a person with a mild disability that leads to a working capacity decrease of 51% or more, a severe disability, or a particularly severe disability;
- Employees doing heavy, hazardous, or dangerous occupations, or particularly heavy, hazardous, or dangerous occupations;
- Female employees are pregnant from the 7th month or from the 6th month if working in highland, remote, border, or island areas; and
- Female employees are raising children under 12 months old.
- In case the employer is allowed to use the employee to work overtime for a maximum of 300 hours in a year, upon demand and with the consent of the employee, the employer may use the employee to work overtime for more than 40 hours but not more than 60 hours in a month.
II. New guidance on VAT
The Ministry of Finance issued Official Letter No. 2688/BTC-TCT on 23 March 2022 to guide VAT specified in Decree 15/2022/ND-CP. Some notable contents are as follows:
- When a business establishment signs a service provision contract with the collection of money before or during service provision, and an invoice has been issued at the time of collection before 01 February 2022 with the tax rate of 10%, but the service completed in the period from 01 February 2022 to the end of 31 December 2022, the amount invoiced before 01 February 2022 is not eligible for VAT reduction policy; for the remaining unpaid amount, invoiced from 01 February 2022 to the end of 31 December 2022, the VAT reduction policy will be applied.
- When the business establishment provides goods and services subject to the tax rate of 10% in January 2022, but until February 2022, the business establishment just issues an invoice for the revenue from the sale of goods and services in January 2022, they are in the case of making invoices at the wrong time and are not eligible for VAT reduction.
III. Frequently asked legal questions category:
Question: How is the recognition and enforcement of foreign judgments on divorce in Vietnam implemented?
Answer: The recognition and enforcement of foreign judgments on divorce in Vietnam are implemented in the following steps:
Step 1: Submitting petitions and enclosed dossiers for recognition and enforcement.
Within 03 years from the day on which the divorce judgment/decision of a foreign Court takes legal effect, the judgment/decision creditors, persons with relevant legitimate rights and interests, or their lawful representatives submit their petitions and enclose documents needed to Vietnam’s Ministry of Justice according to provisions of an international treaty to which Vietnam and home country of such foreign Court are co-signatories or to a competent Vietnam’s Court specified by law to request recognition and enforcement in Vietnam of such judgment/decision;
Step 2: Transferring of documents to Courts.
Within 05 working days after receiving the petitions, dossiers, the Ministry of Justice sends such documents to competent Courts as provided by the laws;
Step 3: Acceptance of documents.
Within 05 working days from the day on which the documents sent from the Ministry of Justice are received or from the day on which the documents sent from the applicants are received, the Courts shall consider and accept the documents and notify the applicants, the judgment debtors or their lawful representatives in Vietnam, the Procuracies of the same levels and the Ministry of Justice;
Step 4: Preparation for consideration of documents.
The time limit for preparation for consideration of an application shall be 04 months from the day on which it is accepted. Within such time limit, on a case-by-case basis, the Court shall issue one of the following decisions:
- To suspend the consideration of the documents;
- To terminate the consideration of the documents; or
- To open a meeting for considering the documents.
Step 5: Meetings for considering documents.
The consideration of documents shall be conducted at a meeting by a panel consisting of 3 Judges, one of whom shall act as the presiding Judge under the assignment of the Chief Justice of the Court. The procurator of the procuracy of the same level shall attend the meeting; if the procurator is absent, the meeting shall be still conducted by the Court. The meeting shall be conducted in the presence of the judgment creditors, judgment debtors, or their lawful representatives; if any of them is absent for the first time, the meeting must be postponed;
Step 6: Sending of decisions of the Courts.
Within 15 days from the day on which the decision is issued, the Court shall send such decision to the involved parties or their lawful representatives, the Ministry of Justice, and the procuracy of the same level. In case of deciding to suspend or terminate the resolution of the document, the Court shall send such a decision to individuals, and organizations mentioned above within 05 working days from the day on which the decision is issued.
Maybe you are interested in reading other Legal Update of BLawyers Vietnam: March 2022 (Part 2) | March 2022 (Part 1) | February 2022 (Part 2) | February 2022 (Part 1) | January 2022 (Part 3) | January 2022 (Part 2) | January 2022 (Part 1) | December 2021 (Part 5) | December 2021 (Part 4) | December 2021 (Part 3) | December 2021 (Part 2) | December 2021 (Part 1)