5. State financial statements to be published online from 2018
This is specified in Decree No. 25/2017/NĐ-CP on state financial statements.
According to the Decree, the Ministry of Finance must publish the state financial statements by:
- Posting them on the website;
- Publishing them as printed materials;
- Other appropriate methods.
A state financial statement must be published by the Ministry of Finance within 30 days from the day on which it is presented to the National Assembly.
The first state financial statement will be made according to 2018’s data.
6. Additional regulations on collection and payment of land rents and water surface rents
Decree No. 123/2017/NĐ-CP amends a Decree on collection and payment of land rents, water surface rents.
Annual land rents and water surface rents can be paid in two instalments:
- First instalment: at least 50% before May 31;
- Second instalment: the rest before October 31.
Tax authority shall issue a notice of the rent for the period from October 31 to December 31 of the first year, which must be paid within 30 days from the day on which the notice is signed.
The tenant shall pay late payment interest on any overdue amount it the rent is not paid on schedule according to the notice of the tax authority.
7. Regulations on outward investment in petroleum industry
Decree No. 124/2017/NĐ-CP provides for outward investment in petroleum industry.
According to the Decree, investments in an overseas petroleum project may be made by:
- Raising capital from the project executive;
- Invest in the operating joint venture or operating company;
- Purchasing shares of the company that partially or fully own the petroleum project;
- Grant a loan to the operating company;
- Other methods approved by the Prime Minister or the law of the project's home country.
8. 04 cases in which sealing of evidences is not required
This is one of important contents of Decree No. 127/2017/NĐ-CP on sealing and unsealing evidences
According to the Decree all evidences must be sealed except for:
- Live animals, live plants;
- Documents included in the case file;
- Objects that are perishable or hard to preserved;
- Other evidences the sealing of which is considered not necessary by the proceeding authority.
Decree No. 127/2017/NĐ-CP also specifies procedures for sealing and unsealing evidences.
9. New regulations on revocation of legal aid collaborators’ cards
These are provided for in the Decree No. 144/2017/NĐ-CP providing guidelines for the Law on Legal aid.
According to the Decree, the Director of the legal aid center will request the Director of the Department of Justice to revoke a legal aid collaborator’s card if:
- The collaborator does not provide legal aid for 02 consecutive years (previously 06 months from the issuance date of the card), except due to inevitable difficulties;
- The collaborator commits a prohibited act or commits a violation after having incurred another administrative penalty (other than revocation of the card) in provision of legal aid; or
- The contract is terminated or the collaborator does not sign a legal aid contract with the center within 30 days from the issuance date of the card without acceptable explanation.
The legal aid collaborator’s card expires on the effective date of the revocation decision and its holder must stop providing legal aid.
(To be continued)
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