New regulations on business registration
Circular No. 02/2023/TT-BKHĐT issued by the Ministry of Planning and Investment on April 18, 2023 amends and supplements a number of articles of Circular No. 01/2021/TT-BKHĐT guiding on business registration, including adding regulations on business household registration via electronic information network. Circular 02/2023/TT-BKHĐT takes effect from July 1, 2023.
Accordingly, registering a business household via the electronic information network means that the business household founder or business household carries out the business household registration procedure according to the provisions of Decree No. 01/2021/ND-CP on the business household registration information system of the National Business Registration Information System through the National Business Registration Information Portal.
The person submitting the business registration application declares information, downloads electronic documents, and uses a digital signature to authenticate the business registration application according to the process on the business registration information system.
Conditions for operating foreign exchange agents, providing foreign currency receiving and payment services
On May 12, the Government issued Decree 23/2023/ND-CP (effective from July 1, 2023) amending Decree 89/2016/ND-CP stipulating conditions for foreign exchange agency activities, activities providing foreign currency receipt and payment services of economic organizations and Decree 88/2019/ND-CP stipulating sanctions for administrative violations in the monetary and banking sector.
This Decree annuls Article 7 of the Regulation on currency management of countries sharing a border in border areas and border gate economic zones of Vietnam issued together with Decision 140/2000/QD-TTg.
Accounting guidelines applicable to Vietnam Development Bank
The Ministry of Finance issued Circular No. 14/2023/TT-BTC dated March 7, 2023 providing accounting guidance applicable to the Vietnam Development Bank.
This Circular takes effect from July 1, 2023, stipulating a number of specific contents on accounting accounts, accounting principles, structure and reflection contents of accounting accounts; preparation and presentation of financial statements and consolidated financial statements; a number of contents on accounting vouchers and accounting books of the Vietnam Development Bank.
Regulations on accounting accounts, Circular 14/2023/TT-BTC clearly states that the list of accounting account systems and the content, structure, and recording methods of some specific accounting accounts of the Vietnam Development Bank shall comply with the instructions in Appendix No. 01 issued with this Circular.
Vietnam Development Bank is allowed to open additional accounts from level 2 onwards for accounts that do not have regulations on level 2 or level 3 accounts to serve management requirements.
New regulations on construction estimate appraisal fees
On May 12, the Ministry of Finance issued Circular No. 27/2023/TT-BTC regulating the collection rates, collection, payment, management and use of technical design appraisal fees and construction estimate appraisal fees. This Circular takes effect from July 1, 2023.
According to Circular 27/2023/TT-BTC, the fee for appraisal of construction designs implemented after basic design and the fee for appraisal of construction estimates shall be implemented according to the provisions of the Fee Schedule issued with this Circular. The fee is calculated as a percentage of the construction cost in the project estimate requested for appraisal and is applied at each appraisal agency.
The fee for appraisal of construction design implemented after basic design and construction estimate appraisal shall not exceed VND 150,000,000/appraisal cost/appraisal agency and shall not be less than VND 500,000/appraisal cost/appraisal agency.
New regulations on determining the origin of imported and exported goods
The Ministry of Finance issued Circular No. 33/2023/TT-BTC dated May 31, 2023, providing specific regulations on determining the origin of exported and imported goods. Circular 33/2023/TT-BTC takes effect from July 15, 2023.
This Circular clearly states that before carrying out customs procedures for export and import shipments, organizations and individuals requesting to determine the origin of goods in advance must submit a set of request documents.
Organizations and individuals shall submit the above-mentioned application for prior determination of origin to the General Department of Customs within the time limit prescribed in Decree No. 59/2018/ND-CP amending and supplementing Decree No. 08/2015/ND-CP detailing and providing measures for implementing the Customs Law on customs procedures, inspection, supervision and control.
The General Department of Customs receives, checks documents and carries out procedures for pre-determination of origin of exported and imported goods according to regulations in Article 28 of the Customs Law and Clause 11, Article 1 of Decree No. 59/2018/ND-CP.
Regulations on environmental protection fees for mineral exploitation
On May 31, the Government issued Decree 27/2023/ND-CP (replacing Decree 164/2016/ND-CP) regulating environmental protection fees for mineral exploitation.
According to Decree 27/2023/ND-CP, the subjects subject to environmental protection fees for mineral exploitation are the exploitation of crude oil, natural gas, coal gas; metallic minerals and non-metallic minerals specified in the schedule of environmental protection fees for mineral exploitation issued with this Decree.
The organization collecting environmental protection fees for mineral exploitation is the tax authority according to the provisions of the law on tax administration.
The Decree stipulates that the environmental protection fee for crude oil is 100,000 VND/ton; for natural gas and coal gas: 50 VND/m3. Particularly, natural gas obtained during the exploitation of crude oil (associated gas) is 35 VND/m3.
Decree 27/2023/ND-CP takes effect from July 15, 2023.
New regulations on management, exploitation and maintenance of highways
On May 19, 2023, the Government issued Decree 25/2023/ND-CP amending Decree 32/2014/ND-CP on management, exploitation and maintenance of expressway works.
This Decree takes effect from July 15, 2023, supplementing regulations on enterprises managing and exploiting expressways and managers using expressways.
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