Notary Law; Bankruptcy Law; Marriage & Family Law; Employment Law ...
1. Law amending the tax law in 2014
- CIT: Removing the ceiling of 15% on advertising, marketing, promotion, brokerage commissions, receptions, ceremonies, conferences, marketing support, support costs directly related to the operation production and business enterprises.
15% tax rate on income of corporate farming, livestock production and processing in the field of agriculture and fisheries are not in the area of economic conditions - social or geographical difficult economic conditions socio - extremely difficult.
- PIT: personal income trading revenue from 100 million / year or less non-taxable income.
- VAT: Jump fertilizers; animal feed, poultry and other livestock feed; machinery and equipment used in agricultural production from the subject to 5% tax rate are not subject to tax.
- Royalties: Transfer from tax-exempt entities are not subject to tax on natural water used for agriculture, forestry and salt.
- Law on Tax Administration: Put late payment penalty provisions 12:07% / day based on the amount of tax paid in excess of 90 days and stays late payment penalties 0:05% / day based on the amount of tax paid.
2. Environmental Protection Act 2014
Additional acts are prohibited, the main content of the evaluation report and implementing strategic environmental assessment (SEA); Additional objects for which the SEA.
Put some specific provisions in the Act are subject to make environmental impact assessment and delivered to the Government shall detail the list of projects in this area.
This law replaced the Law on Environmental Protection in 2005.
3. Customs Act 2014
The deadline for submission of customs declarations for goods exported at least 04 hours before departure means of transport; for exported goods sent by courier service, within 02 hours.
In addition, the Act regulations give the customs authorities shall certify in writing when requested to present, additional records and documents in addition to records and documents in accordance with the law on customs.
This law replaced Customs Act and Customs Act 2001 amended in 2005.
4. notarized Law 2014
Expanded rights for notaries such as the right notarized papers, documents from Vietnamese into foreign languages and vice versa; to authenticate copies from originals and authentication of signatures in papers and documents.
Increased training time notary to 12 months; increase practice time to 05 years for judges, prosecutors, investigators, lawyers and to participate in vocational training courses in 03 months to get free training; add prohibitions against notaries.
This law replaced the stock 2006 Act.
5. Bankruptcy Law 2014
Specifying the time of creditors, workers who labor begins right to file petition for bankruptcy proceedings is: every 03 months from the date of debt maturity now, the cooperative is unable to pay .
Additional plans for negotiations between the parties before the Court accepting the request of the creditor, not previously defined.
District Courts have jurisdiction to conduct bankruptcy procedures for cooperatives and businesses.
The transaction is considered invalid when performed within 06 months before the People's Court accepted the petition, only 03 months ago.
This law replaced Bankruptcy Law in 2004.
6. Marital and Family Law 2014
Raising the age of marriage to 18 years for women and 20 years for men enough.
Allow surrogate for humanitarian purposes, however, the surrogate must be relatives of the same row the wife or husband through surrogacy.
Law does not recognize further gay marriage.
The change in the direct feeding to consider the aspirations of the full 7 years of age (before age 9).
Do not include time as husband and wife living together before marriage registration at the time of marriage.
Children born within 300 days from the date of termination of the marriage is considered by pregnant wife during marriage.
This law replaced the Law on Marriage and Family, 2000.
7. Investment Law of 2014
Law includes 6 chapters and 108 articles, of which there are many important issues such as:
- The principle of transparency in public investment.
- The prohibited conduct in a public investment of capital used for improper purposes, not the right audience, in excess of standards and norms; hinder the detection of violations of the law on public investment ...
- Authority to decide on the investment policy programs and projects.
- The order of elaboration, evaluation, project decisions.
- Preparation, evaluation, approval and delivery of capital investment plan development investment credit of the State.
- Period of implementation and disbursement of public investment plans and annual medium term.
- Duties and powers of agencies, organizations and individuals active in public investment.
8. Building Act 2014
Law complement some kind of work are exempt from building permit as:
- Works under the project by the Prime Minister, ministers, heads of ministerial-level Chairman of the investment decision.
- Construction of temporary service for major works.
- The construction project of industrial zones, export processing zones, high-tech parks have detailed planning 1/500 has been evaluated and approved.
- Housing project for urban development, housing development scale
- Works to repair, renovate alter the exterior architecture is not adjacent to urban roads that require management architecture.
This law replaced the Construction Law in 2003.
9. Law inland waterway transport amended in 2014
This law amending and supplementing a number of articles of the Law on Inland Waterway Transport 2004; which have significant content as follows:
- Prohibition of vessels for non-qualified drivers.
- Classification of inland waterway ports include general port, port cargo, passenger ports, specialized ports and ports are classified into type I, type II and type III.
- Change of conditions assume the captain and chief engineer.
10. Law on Entry, exit, transit and residence of foreigners in Vietnam in 2014
According to this Law, foreigners are granted a visa if the following conditions are satisfied:
- There passport or valuable papers for international travel.
- There are agencies, organizations and individuals in Vietnam invited, except in cases where the guarantee for foreigners wishing to enter Vietnam market research, tourism, visiting relatives and treatment.
- None of the cases no entry.
- The foreign investment in Vietnam, practicing lawyers, laborers, learning must have proof of entry purposes.
Also, for valuable papers on entry, exit and residence of foreigners in Vietnam have been granted before the date of expiry date of 01/01/2015 continue to use until the expiry in the papers.
This Act replaces the Ordinance on entry, exit and residence of foreigners in Vietnam in 2000.
11. Health Insurance Act 2014 amended
This law amending and supplementing a number of articles of the Law on Health Insurance in 2008, which provides:
Agencies, organizations, employers liable to pay health insurance without closing or incomplete, the full amount required to pay the unpaid and paid twice the amount of interest in the interbank interest rate (double than before).
In addition, the employer must reimburse the full cost to the employee within the scope of benefits, the health insurance benefits that workers were paid in time no health insurance card.
At the same time, expanding the participants; change the premium rate, mode of payment ...
12. Law on Protection and Plant Quarantine 2013
According to the Law on the organization or individual operating plant protection services if they meet the following conditions:
- The direct service of plant protection must have an intermediate or higher level of specialized cultivation, plant protection, biological or certificate of training in plant protection;
- There is equipment services suitable plant protection;
- Addressed legal transaction, obviously;
- With the consent in writing of the CPC where organizations and individuals can address the legitimate transactions.
This Act replaces the Ordinance on the Protection and Quarantine in 2001.
13. Employment Act 2013
Compared with previous regulations, participants unemployment insurance (UI) Employment Law Workers will have to work under a contract season full 3 months.
On the other hand, is not regulated labor users employ 10 or more employees are required to attend UI.
However, laborers or domestic help pensioners are not participating in unemployment.
(Thank you Xuan Son, Kim Chi and editorial board thuvienphapluat.vn website for helpful information on!)