Quý Nguyễn
The following noticeable regulations taxation, education, etc. are coming into force as from the middle of July, 2017 (July 11 – 20, 2017).
1. New regulations on taking examination for obtaining practicing certificate in tax procedure
The Circular No. 51/2017/TT-BTC on amendments to the Circular No. 117/2012/TT-BTC provides guidelines on practicing in tax procedures.
This Circular provides new regulations on holding examinations for issuing practicing certificate in tax procedure. To be specific:
- Examinees who are officials are exempted from attending the examination in the Law on taxation if they meet certain eligibility requirements;
- The working period in the taxation branch which is one of eligibility requirements for exemption from the examination in the Law on taxation is reduced from 05 years to 03 years.
- An examinee that possesses a practicing certificate in accounting shall be exempted from the examinations in 02 subjects (the Law on taxation and Accounting) (previously, only examinees that possess practicing certificate in auditing are exempted from the examinations in these two subjects).
Further details are available in the Circular 51/2017/TT-BTC which is coming into force as from July 15, 2017.
2. Eligibility requirements for attending bridge programs from intermediate level to university level
Decision No. 18/2017/QD-TTg providing for bridge programs from intermediate and college levels to university level is promulgated on May 31, 2017.
According to this Decision, a person who holds an intermediate-level graduation diploma is eligible for attending a bridge program to the university level if he/she meets all of requirements in the effective regulations on enrollment in higher education courses brought into force by the Ministry of Education & Training, and can present one of the following qualifications:
- The intermediate-level graduation diploma which proves that he/she has learned, passed required examinations and acquired minimum volume of upper secondary education as prescribed by the Ministry of Education & Training.
- The intermediate-level graduation diploma which is granted by a foreign training institution and recognized under regulations announced by the Ministry of Education & Training or the Ministry of Labour, War Invalids and Social Affairs.
- Particularly, applicants for enrollment in bridge programs to university level in healthcare industries must have intermediate-level graduation diploma in healthcare industries available. To be specific:
+ Holders of medical degrees for physician are eligible for applying for bridge programs to university level in General Medicine, Traditional Medicine, Preventive Medicine or Oral and Maxillofacial branch;
+ Holders of intermediate- or college-level graduation diploma in Pharmacy may apply for bridge programs to university level in Pharmacy.
The Decision No. 18/2017/QD-TTg comes into force as from July 15, 2017.
3. Guidelines for handling of old prize-rewarding electronic gaming machines
On June 02, 2017, Ministry of Finance promulgates the Circular No. 57/2017/TT-BTC on amendments to the Circular No. 11/2014/TT-BTC guiding the implementation of the Decree No. 86/2013/ND-CP on business of prize-rewarding electronic games for foreigners.
According to this Circular, the enterprises that are granted a Certificate of investment registration or Certificate of enterprise registration, which includes the registration of prize-rewarding electronic gaming business sector, or a written permission to engage in business of prize-rewarding electronic games by regulatory authorities before February 15, 2017 may continue their business operations with existing prize-rewarding electronic gaming machines until they are replaced by new ones.
If the enterprises stated above want to replace the existing prize-rewarding electronic gaming machines by new ones, they must comply with regulations in the Decree No. 86/2013/ND-CP the Decree No. 175/2016/ND-CP and this Circular No. 57/2017/TT-BTC.
The Circular No. 57/2017/TT-BTC comes into force as of July 17, 2017.
4. Abrogation of 23 legislative documents on agriculture
On May 29, 2017, the Ministry of Agriculture and Rural Development promulgates the Circular No. 10/2017/TT-BNNPTNT on abrogation of 23 legislative documents on agriculture which are brought into force by Minister of Agriculture and Rural Development.
The following is the most noticeable legislative documents which are abrogated:
- The Circular No. 15/2001/TT-BNN-PCLB providing guidelines for establishment of unit prices and cost estimates for dyke improvement activities conducted by underemployed farmers.
- The Circular No. 85/2005/TT-BNN providing guidelines for quarantine, transport, slaughter and trading in poultry and poultry products.
- The Circular No. 37/2006/TT-BNN regarding requirements, formalities and procedures for issuance, revocation and re-issuance of Certificate of veterinary practice; inspection of veterinary hygiene at veterinary practice facilities.
- The Circular No. 44/2009/TT-BNNPTNT providing guidelines for financial management of foreign aids by Ministry of Agriculture and Rural Development.
The Circular No. 10/2017/TT-BNNPTNT comes into force as of July 17, 2017.
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