Legal update on May 2021 (Part 1)

BLawyers Vietnam - Legal update

Our Vietnam legal update #160 would lead you on 03 legal issues:

I. Newly issued administrative procedures, replaced administrative procedures in the field of construction quality management

On 29 April 2021, Ministry of Construction issued Decision No. 477/QD-BXD announcing newly issued administrative procedures, replaced administrative procedures in the field of construction quality management with the following contents:

Central level newly issued administrative procedures:

  • Giving opinions on the results of construction safety assessment for specialized constructions located in 02 or more provinces.
  • Giving opinions about the constructions that are out of date but need to continue using (except for individual houses).

Provincial level newly issued administrative procedures:

  • Giving opinions on the results of construction safety assessment for constructions located in the province.
  • Giving opinions about the constructions that are out of date but need to continue using (except for individual houses).

Central level new administrative procedure that replace old procedure:

  • Checking and accepting the completion of constructions (for grade-1 constructions, special-grade constructions, constructions assigned by the Prime Minister, constructions according to routes passing through two or more provinces, constructions under the project investment decided by ministries, central authority or decentralized, authorized to decide on investment; constructions under investment decision or ownership of state economic groups; except for constructions under jurisdiction of inspection by State Inspection Councils).

Provincial level new administrative procedure that replace old procedure:

  • Checking the construction completion acceptance (for constructions in the area under the management responsibility of the Department of Construction, Department of specialized construction management, except for constructions under the jurisdiction of the State inspection council on the construction acceptance and specialized construction agencies of the Ministry of Construction, the Ministry in charge of specialized constructions).

The specific contents of each of the above procedures are regulated at Part II of this Decision.

II. Manage cases of request to enter Vietnam to prevent COVID-19 epidemic

On 27 April 2021, the National Steering Committee for Disease Control COVID-19 issued Official Letter No. 3440/CV-BCD on continuing to strictly manage the management of cases applying to Vietnam. Some notable contents are as follows:

Subjects to be considered for application to enter Vietnam:

  • Foreigners are experts, investors, business managers, high-tech workers, and their relatives (parents, spouses, children).
  • Foreigners who enter for the purpose of diplomacy, public service, and their relatives.
  • Foreign students studying in Vietnam.
  • Vietnamese citizen (limited subjects).
  • Other special cases.

Requirements for the management of applicants for entry:

  • Organizations and units applying for entry must submit a written request and fully provide information (address, phone number, email) with documents supporting the reasons for applying for entry; must undertake to take full responsibility for the contents mentioned in the requesting document and be responsible for organizing and strictly implementing the COVID-19 epidemic prevention requirements before, during and after entry.
  • Individuals applying for entry, must fully provide information (address, email, phone number, passport) and include documents supporting the reasons for applying for entry.

III. The declaration and payment of VAT for investment projects

On 15 April 2021, Binh Duong Tax Department issued Official Letter No. 6569/CTBDU-TTHT for guiding the declaration of investment projects with the following contents:

  • If the business establishment pays VAT according to the credit-invoice method; or a new investment project has been invested and subject to VAT refund. This business establishment shall prepare the VAT declaration dossier separately for each project in the tax authority where the investment project is located. Besides, the VAT on purchasing goods, services of each project shall be offset against VAT payable (if any) of business operation in the same tax period.
  • When finishing the investment period for moving to the stage of production, if the input VAT that has not been deducted is VND 300 million or over, on the VAT declaration for the investment project in the tax period of the end of the investment period shall be declared “The remaining input VAT on the investment project requested for refund” in expense. In case, on the VAT declaration for an investment project in the tax period of the end of the investment period has not been declared, “The remaining input VAT on the investment project requested for refund” shall be executed the additional declaration in accordance with the law.

For down-loading: 

Legal Update #160 (EN version)

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

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