1. Avoidance of increase in number of officials after internal audit of regulatory agencies
This is a content of Decree No.05/2019/ND-CP on internal audit.
According to the Decree, internal audit of regulatory agencies are regulated as follows:
- Ministries, ministerial agencies and Governmental agencies must perform internal audit, including internal audit of their affiliates and affiliated public service agencies.
- Provincial People’s Committees must perform internal, including internal audit of their specialized departments and affiliated public service providers.
Fulfillment of internal audit duties at the aforesaid entities must not result in increase in number of officials and additional units.
In addition, Decree No.05 provides for internal audit of state-owned public service providers. To be specific:
- A financially autonomous public service agency shall carry out internal audit if it:
+ has an annual fund of 20 VND billion per year for payment of salaries, allowances and salary-based contributions of existing employees.
+ has at least 200 employees.
Decree No.05/2019/ND-CP comes into force from April 01, 2019.
2. Persons aged at least 15 years having private property may become tontine members
This is a remarkable content of Decree No.19/2019/ND-CP on tontine which comes into force from April 05, 2019.
According to the Decree, A person may become a tontine member if he/she
- is at least 18 years old and does not lack legal capacity or have limited legal capacity, limited cognition or behavior control as prescribed in the Civil Code.
- is from 15 to under 18 years old and has private property.
- If the private property is real estate or movable property required for registration to participate in the tontine, he/she must obtain the consent of his legal representative.
3. Prices of used automobiles and motorbikes on which registration fees are imposed
Decree No.20/2019/ND-CP which amends Decree No.140/2016/ND-CP on registration fees is promulgated by the Government on February 21, 2019.
According to the Decree, the prices of used automobiles and motorbikes on which registration fees are imposed shall be specified as follows:
- The prices of used automobiles and motorbikes on which registration fees are imposed shall be the remaining value of such vehicles, which is determined according to how long it is used
- The prices of used automobiles and motorbikes on which registration fees are imposed which are not on the list of prices on which registration fees are imposed shall be the remaining value of types of equivalent automobiles and motorbikes which are mentioned in the aforesaid list.
- The aforementioned regulation shall not apply to used automobiles and motorbikes which are imported.
Decree No.21 also provides for prices of property paid by installments on which registration fee is imposed.
The price on which registration fee is imposed is one-off payment price (exclusive of interest on installment plan) which is determined under law provisions and includes import duty (if any), excise tax (if any), value-added tax (if any).
Decree No.20/2019/ND-CP comes into force from April 10, 2019.
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