Legal update 07/2023

CREATED BY VIETVALUE LAW FIRM

Updated texts

Export – Import

Commerce

Civil

Business

1. Decision No. 15/2023/QĐ-TTg of the Prime Minister stipulating the application of normal tax rates on imported goods
2. Circular No. 33/2023/TT-BTC of the Ministry of Finance stipulating the determination of the origin of exported and imported goods
3. Decree No. 26/2023/NĐ-CP of the Government regarding export tax, preferential import tax, list of goods and absolute tax rates, mixed tax rates, out of quota import tax rates

4. Decision No. 09/2023/QĐ-TTg of the Prime Minister stipulating the sequence, procedures, authorities, issuance and management of APEC Business Travel Card

5. Decree No. 13/2023/NĐ-CP of the Government on personal data protection

6. Circular No. 02/2023/TT-BKHDT of the Ministry of Planning and Investment amending and supplementing certain provisions of Circular No. 01/2021/TT-BKHDT of the Ministry of Planning and Investment on business registration guidelines

1. Decision No. 15/2023/QĐ-TTg stipulating the application of normal tax rates on imported goods

The issued date: May 31^st, 2023

The effective date: July 15^th, 2023

1. Normal tax rates on imported goods :

• The list (describing goods and 8-digit codes) of items with a 0% preferential import tax rate specified in Appendix II, Section I, and Section II of Decree No.26/2023/NĐ-CP;
• The normal tax rates specified for each item in the normal tax rate schedule for imported goods.

2. The normal tax rate of 150% of the preferential import tax rate for each corresponding item specified in Appendix II of Decree No. 26/2023/NĐ-CP shall be applied to imported goods that are not listed in the list mentioned above and do not fall under the cases specified in point a, b of clause 3, Article 5 of the Law on Export and Import Taxes.

2. Circular No. 33/2023/TT-BTC stipulating the determination of the origin of exported and imported goods

In the case of electronic customs declaration: In the "goods description" field according to Form 02 in Appendix I issued together with Circular No. 39/2018/TT-BTC when conducting customs procedures, specifically: declare following the structure "goods description#&VN" or "goods description#&(country code of origin)" or "goods description#&KXD" depending on the origin of the goods.

In the case of exported goods for which the origin has been previously determined based on a notification from the Director-General of the General Department of Customs, the customs declarant shall declare the document number, date, and validity period of the notification in the "license" field on the electronic customs declaration form according to form 02 in Appendix II or on the paper customs declaration form according to form HQ/2015/XK in Appendix IV issued with Circular No. 38/2015/TT-BTC.

The customs declarant declares the origin of the exported goods as follows:

The issued date: May 31^st, 2023

The effective date: July 15^th, 2023

In the case of paper customs declaration forms, the origin of exported goods shall be declared in the "origin" field on the paper customs declaration form according to the form HQ/2015/XK in Appendix IV issued with Circular No. 38/2015/TT-BTC

The exported goods have been pre-determined with their origin :

3. Decree No. 26/2023/NĐ-CP regarding export tax, preferential import tax, list of goods and absolute tax rates, mixed tax rates, out of quota import tax rates

The issued date: May 31^st, 2023

The effective date: July 15^th, 2023

The following entities are subject to a 150% preferential import tax rate:

The documentation and procedures for participating in the tax incentive program include:

• Used vehicles with seating capacity of 16 or more, belonging to commodity group 87.02;
• Used motor vehicles designed for the transportation of goods with a total laden weight not exceeding 5 tons, belonging to commodity group 87.04 (excluding refrigerated vehicles, waste collection vehicles with waste compression units, tanker trucks, and steel-covered cargo trucks; tank-type cement carriers and sludge transport trucks with detachable lifting containers)

• Letter of registration for participation in the automotive component tax incentive program, according to Form No. 05 in Appendix II issued with this Decree: 1 original copy
• Certificate of meeting the production and assembly requirements for automobiles: 1 certified copy

There must be a regular and short-term need to send personnel for business cooperation, trade, investment, services, or other economic purposes

Must be 18 years old or older, possess full capacity for civil conduct, have been working and holding a practical position in a business for at least 12 months up to the time of application for usage permission

For businessmen applying for the ABTC card

Must have been operating continuously for 12 months or more, complying with regulations on trade, tax, customs, labor, social insurance, and other related laws

Must have engaged in direct business cooperation and partnerships with counterparts from APEC member economies

The issued date: April 12^th, 2023

The effective date: July 10^th, 2023

4. Decision No. 09/2023/QĐ-TTg stipulating the sequence, procedures, authorities, issuance, and management of APEC Business Travel Card (ABTC)

For businesses where the trader is employed

Not be subject to temporary departure suspension

5. Decree No. 13/2023/NĐ-CP on personal data protection

Data subjects have 11 rights, among which the prominent ones include:

• Right to withdraw consent
• Right to object to data processing

Measures for personal data protection:

• Management measures;
• Technical measures;
• Measures implemented by competent state management agencies;
• Investigation and prosecution measures;
• Other measures

Cases requesting data deletion of entities that are not met: The law does not allow it; The data has already been made public; Responding to emergencies...

Processing personal data of children requires the consent of children aged 7 and above, as well as the consent of their parents or legal guardians as prescribed

The issued date: April 17^th, 2023

The effective date: July 1^st , 2023

6. Circular No. 02/2023/TT-BKHDT amending and supplementing certain provisions of Circular No. 01/2021/TT-BKHDT on business registration guidelines

Supplementing provisions on the process of online household business registration, including

Supplementing regulations explaining terms related to online household business registration

The issued date: April 18^th, 2023

The effective date: July 1^st, 2023

1. “Household business registration”;
2. “Certificate of household business registration”;
3. “Household business registration information system”.

1. Receipt and processing of household business registration dossiers on the household business registration information system;
2. Household business identification number;
3. Recording business sectors and occupations;
4. Notification of the business location of the household business;
5. Issuing household business registration according to contingency procedures......

Thanks!

Please contact us if you have any questions.

Please keep this slide for attribution.

VIETVALUE LAW FIRM

• Address: No. 37 Xuan Quynh Street, Trung Hoa Ward, Cau Giay District, Ha Noi city, Vietnam
• Tel: 0912825326
• Email: info@vietvalue.co
• Website: vietvalue.co

CREDITS: This presentation template was created by Slidesgo, including icons by Flaticon, and infographics & images by Freepik.