Legal update on February 2021 (Part 1)

BLawyers Vietnam - Legal update

Our Vietnam legal update #149 would lead you on 03 legal issues:

I. Detailing provisions on quality control, construction and maintenance of construction work

On 26 January 2021, the Government issued Decree No. 06/2021/ND-CP detailing some contents of quality control, construction and maintenance of construction work (“CW”) with the following main contents:

  • CWs are classified based on structural properties and uses of works, and grade of construction is determined for each type of construction based on its scale, importance, and technical specifications.
  • Dividing responsibilities between subjects in construction management, including following subjects:
    1. Investor, investor’s representative (if any);
    2. Construction contractors;
    3. Contractors supplying construction products, building materials, and equipment installed in the works; and
    4. Consulting contractors.
  • CW incidents are divided into three levels according to the extent of work damage or human damage, including level I, level II and level III incidents.
  • Incidents causing occupational unsafety in the CW include:
    1. Machine or equipment incidents; and
    2. Occupational accidents occurring during the construction work.
  • For works belonging to construction investment projects whose investment has been decided before 26 January 2021, the types and grades of CWS are determined according to the provisions of law at the time of investment decisions.

II. Time of submission of documents for certificate of origin of imported goods according to EVFTA

On 25 January 2021, Ministry of Finance issued Circular No. 07/2021/TT-BTC regulating the time of submission of documents for certificate of origin of imported goods (“Documents”) according to Free Trade Agreement between Socialist Republic of Vietnam and Europe with the following main contents:

  • The customs declarant submits the Documents at the time of carrying out customs procedures as prescribed.
  • If there is no Documents at the time of customs procedures to apply the special preferential import tax rate, the customs declarant must declare the late submission of Documents on the import customs declaration. Customs declarants may supplement and submit documents within 02 years from the date of registration of customs declarations and within the validity period of Documents.
  • In case the customs declarant submits Documents after the above effective time due to force majeure or other valid reasons beyond the importer’s control or other late presentation, Ministry of Finance will consider and decide on the application of special preferential import tax rates to specific cases.

III. Instructions on the writing on e-invoices in case the enterprise uses foreign accounting software

On 06 January 2021, Vinh Long Provincial Tax Department issued Official Letter No. 16/CTVLO-TTHT answering questions about the use of writing on electronic invoices with the content is as follows:

  • The total payment on the invoice must be written in words.
  • Enterprise can write text on invoices with Vietnamese without diacritics. In this case, enterprise must ensure that such text will not lead to confusion of the invoice contents.

For down-loading: 

Legal Update #149 (EN version)

Maybe you are interested in reading other updates: January 2021 (Part 5) | January 2021 (Part 4) | January 2021 (Part 3) | January 2021 (Part 1) | January 2021 (Part 2)


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