Thirty-four legal documents promulgated in Sep-Oct

Decree 103/2020/ND-CP, dated September regulates certification of fragrant rice exports to      the EU.

The Decree provides for certification of fragrant rice varieties on the List specified in Point 8 Sub-section 1 Section B Appendix 2-A of the EU-Viet Nam Free Trade Agreement (hereinafter referred to as “the EVFTA”) which are eligible for quota-based exemption from import duty when exported to the EU.

Decree 105/2020/ND-CP, dated September 8, 2020 providing for early childhood education development policies comprises six chapters and 16 articles.

The decree stipulates early childhood education development policies, financial support for pedagogy students, sanctions on administrative violations in health sector shall come into effect from November.

Decree 106/2020/ND-CP dated September 10, 2020 regulates working positions and the number of people working in public non-business units and took which effective from mid-November. 

The principle of determining the working positions and the number of employees must be consistent with the functions, duties, powers and organizational structure of the public non-business units; ensure equitability, openness, transparency, efficiency, and improve the quality of the contingent of public employees and workers in public non-business units; guarantee a sufficient amount of work assigned to a worker according to the prescribed labor time.

Decree 109/2020-ND-CP dated September 15, 2020 grants the deferral of special consumption tax to domestically manufactured or assembled automobiles.  

Deadline for payment of special consumption taxes accrued during the taxation term of March 2020 was extended to September 20, 2020 as the final deadline. Deadline for payment of special consumption taxes accrued during the taxation term of April 2020 was extended to October 20, 2020 as the final deadline.

Deadline for payment of special consumption taxes accrued during the taxation term of May 2020 was extended to November 20, 2020 as the final deadline. Deadline for payment of special consumption taxes accrued during the taxation terms of June, July, August, September and October 2020 was extended to December 20, 2020 as the final deadline.

Decree 116/2020/ND-CP, dated September 25, 2020 stipulates tuition support and living allowances granted to pedagogy students.  

Decree 123/2020/ND-CP dated October 19, 2020 regulates invoices and documents. The Decree took effect from July 1, 2022. Especially, e-invoices are encouraged to be adopted before July 1, 2022 and shall be compulsory from July 1, 2022.

Decision 28/2020/QD-TTg, dated September 24, 2020 promulgates the list of waste permitted for import as production materials. The Decision came into force from November 15, 2020 and replaces the PM’s Decision No. 73/2014/QD-TTg dated December 19, 2014 promulgating the list of waste permitted for import as production materials./.  

By Kim Anh