Mr. Daisuke Shindo - Consultant for Japanese investors asking about the planning of solar power plants in Binh Duong Province; which areas in the province can be accepted for the construction of solar power plants? Is a potential local partner interested in building solar power plants?
Answer by Department of Industry and Trade:
1. Investor desires to know about the planning of solar power plants in Binh Duong Province:
Pursuant to Circular No.16/2017/TT-BCT dated September 12nd 2017 of the Ministry of Industry and Trade on project development and model sale contract applicable to solar power projects, effective from October 26th 2017. The Department of Industry and Trade is advising the provincial People's Committee on the policy of planning for development of solar power in Binh Duong period 2018-2020, vision to 2030; Therefore, to date, Binh Duong province has no approved solar power development plan.
2. 2. Which areas in the province can be accepted for the construction of solar power plants (area of 15-60 hectares):
The content about land area for project implementation does not belong to the management of Department of Industry and Trade; however, investors can contact the People's Committees of districts, towns and cities to find out suitable land based on the review of existing local plans. After having common agreement with localities, investors will be instructed by the Department of Industry and Trade to compile additional applications in the provincial electricity development plan, to set up a solar power project in accordance with regulations.
3. Potential local partner companies interested in building solar power plants:
Investors can contact the following companies to find out and cooperate:
The companies process goods for foreign partners by processing fee, according to the regulations, after processing is done, finished products and waste scrap for reimbursement to foreign partners. Goods are not our Company, when returning waste scrap, why are we subject to export taxes, customers also refused to this cost.
Binh Duong Customs Department also found this problem unreasonable; has sent an official letter to General Department of Customs but has not received an answer yet.
Answer by Department of Customs:
1) Export tax on processed products for export:
Processed goods for export shall be subject to tax exemption as provided in Clause 6, Article 16 of the Law on Export Tax and Import Tax No.107/2016/QH13.
However, processed-exported products from domestic raw materials and supplies with export tax shall not be exempt from tax for the corresponding value of domestic raw materials and materials constituting those in export products.
2) Export tax on returning processed waste scrap:
The General Department of Customs is guided at Point 13 of Appendix enclosed with Official Letter No.7599/TCHQ-TXNK dated November 20th 2017. Accordingly, pursuant to Article 10 of Decree 134/2016/ND-CP dated September 1st 2016 of the Government, Article 21 of Circular 38/2015/TT-BTC dated March 25th 2015 of Ministry of Finance, wasted scrap, waste, raw materials and supplies which have been imported for processing upon return to outsourcing party or third party appointed by outsourcing party, shall not have to pay export tax.
From January 1st 2018, foreign workers in Vietnam must participate in social insurance, please ask:
Answer by provincial Social Insurance:
Regarding to problems of collection and regime settlement for foreigners will be made from January 1st 2018. However, there is no written guidance from Ministry of Labor, Invalids and Social Affairs. Social Insurance will implement and inform units participating in social insurance when guided.
Department of Foreign Affairs
How to apply
+ Submit directly at OSS of Department of Foreign Affairs + Submit online + Submit by post.
Term of settlement
09 working days after receiving full legal documents (03 working days of Department of Foreign Affairs, 06 working days of Provincial People's Committee.
Administrative fee required
First step: Citizens prepare and submit documents at OSS of Department of Foreign Affairs: Counter No. 13, Floor 1, Tower B, Provincial Administrative Center, Le Loi St, Hoa Phu Ward, Thu Dau Mot City, Binh Duong Province. Contact Number: 0650.3820085.
Second Step: Receiving officer is responsible to write receipt if documents meet requirement; if documents are not satisfactory, guide citizens to remake it.
Third Step: Return result by appointment date on the receipt
How to perform:
09 working days after receiving full legal documents (03 working days of Department of Foreign Affairs, 06 working days of Provincial People's Committee.
First step: Individuals come to OSS of Binh Duong Foreign Affairs Department: Counter No. 13, Floor 1, Tower B, Provincial Administrative Center, Le Loi St, Hoa Phu Ward, Thu Dau Mot City, Binh Duong Province or visit website of Binh Duong Foreign Affairs Department: http://songoaivu.binhduong.gov.vn for procedures instruction and sampling procedures for declaration of complete information as required.
Second Step: Individuals comes to OSS of Binh Duong Foreign Affairs Department. If the application is complete, receiving officer will write appointment slip to the applicant.
Third Step: On appointment date, come to OSS to receive approved document. In cases where conditions for settlement are not satisfied, a written document shall be reply by competent authorities.
How to perform
+ Submit directly at OSS of Department of Foreign Affairs
Applicants are not eligible for ABTC, Department of Foreign Affairs has written replies within 7 working days. Applicants are eligible for ABTC, Department of Foreign Affairs submits to Chairman of Provincial People's Committee and returns results within 20 working days. In case of complexity, verification shall not exceed 36 working days.
When foreign investors are individuals directly investing in Vietnam, the procedures for granting temporary residence cards for 5 years are relatively simple. For foreign investors are organizations, their legal representative is not counted as an investor and if they wish to issue temporary residence cards, they shall have to carry out same procedures as experts working in Vietnam. In cases where investors are organizations, and organizations are funded by many individuals, what do businesses need to do to get a 05 years temporary residence card according to foreign investors?
Answer by Department of Immigration Management– Provincial Public Security:
In the case mentioned above, additional names of contributing individuals should be added to investment certificate, when the investment certificate has shown the name of capital contributing members, Department of Immigration Management shall consider granting temporary residence cards according to regulations.
New investors investing in IPs (not VSIP) carry out the initial two licensing procedures, namely the Investment Certificate issued by the Binh Duong Industrial Zones Authority and Business Registration Certificate issued by the Department of Planning and Investment.
In investment certificate, Binh Duong Industrial Zones Authority allows chartered capital contribution in 2 years, however, Department of Planning and Investment requests 90 days to complete capital contribution procedures.
Please ask the business based on which authority to implement?
Answer by Department of Planning & Investment and Binh Duong Industrial Zones Authority:
Regarding issues related to charter capital in Business Registration Certificate issued by the Department of Planning and Investment and investment capital for project implementation in Investment Registration Certificate issued by the Binh Duong Industrial Zones Authority, we would like to reply as follows:
- Regarding the difference between Charter Capital and Project Contribution Capital:
Pursuant to Clause 29, Article 4 of Enterprise Law No.68/2014/QH13 dated 26th November 2014, "Charter capital is the total value of assets contributed or committed to contribute when establishing a company limited or a partnership; is the total par value of shares purchased or have been registered to purchase when establishing the business for joint-stock companies. "
Pursuant to Clause 13, Article 4 of Enterprise Law No.68/2014/ QH13 dated 26 November 2014, "Capital contribution is the contribution of assets to form the charter capital of the company. Capital contribution includes capital contribution to establish a company or additional capital of the established company".
Pursuant to Clause 18, Article 3 of the Investment Law No.67/2014/QH13 dated 26th November 2014, "Investment capital is the money and other assets to carry out business investment activities".
Pursuant to Clause 3, Article 44 of the Government's Decree No.118/2015/ ND-CP of November 12nd 2015 detailing and guiding the implementation of a number of articles of the Investment Law, "Charter capital of economic organization by foreign investors established to implement investment projects, not necessarily with investment capital of investment projects. An economic organization established under the provisions of Point b, Clause 1, this contributes capital and mobilizes other sources of capital to implement investment projects according to schedule prescribed in investment registration certificate".
Pursuant to above provisions, it is conceivable that, charter capital is the amount of capital that member of company commits to contribute to the company for a period of time and is recorded in Charter of the company. Meanwhile, investment capital is prescribed for each investment project of company, including capital contribution of investors for the project.
Charter capital for establishment of company and contribution capital for investment project implementation are completely different.
- Regarding to prescribe time limit for Charter capital and contribution capital for project implementation:
Under the provisions of Enterprise Law No.68/2014/QH13 dated 26th November 2014, the charter capital must be fully contributed with right type of assets as committed upon establishment registration of company within 90 days, from the issued date of Business Registration Certificate.
Under the provisions of Investment Law No.67/2014/QH13 dated 26th November 2014, for contribution capital for project implementation, the investment registration office will be based on the duration of investors committed to contribute capital to be recorded in Investment Registration Certificate.
Therefore, enterprises and investors must base themselves on the time committed for contribution recorded in Business Registration Certificate and Investment Registration Certificate to comply with the regulations.
Investment Sector (VSIP)
Management Board of VSIP
+ Submit directly at OSS + By post. + Apply online.
07 working days, from the date of receiving complete and valid dossiers.
Step 1. Authorized representatives of organizations and individuals prepare the application file to the Binh Duong Industrial Zones Authority, Office 25, 26, Floor 1, Tower A, Binh Duong Provincial Administrative Center, Le Loi street, Hoa Phu ward, Thu Dau Mot town, Binh Duong province; phone: 0650.3831215; website: http://kcn.binhduong.gov.vn/ Ban Quản lý KCN Việt Nam – Singapore, Office 29, floor 1, tower A, Binh Duong provincial Administrative Center, phone: 0650.2476903, website: http://bqlvsip.binhduong.gov.vn for guidance and fill in the required declaration form.
If the application is valid (in terms of composition and legality), the receptionist will write the appointment slip to the applicant; if the dossier is invalid, it will be guided in writing to supplement the dossier.
Step 2. By appointment date, the organization or individual comes to the place where the application file is received for results.
Documents to be submitted
2 List of creditors and debts paid
3 List of workers and workers' rights have been resolved
4 Tax office's confirmation certificate of fulfillment of tax obligations
5 Social Insurance Agency's confirmation certificate of fulfillment of the social insurance obligation
6 Public Security's confirmation certificate of seal cancellation
7 Registration certificate of Executive office operation
8 Copy of investment registration certificate
9 Copy of BCC contract
+ Submit directly + By post
Step 1. Enterprises shall submit dossiers at OSS of Vietnam-Singapore Industrial Park Management Board - No. 08 Huu Nghi Avenue, Vietnam-Singapore Industrial Park, Thuan An Town, Binh Duong Province.
Step 2. If the dossier is complete, the receptionist shall receive the dossier and write the receipt for the date of returning the result.
+ If the dossier is incomplete, there is a request for adjustment of the dossier, the Management Board shall notify the applicant in writing within 03 working days from the date of receiving the dossier.
* In case, dossiers sent by post:
The date when OSS receives the transfer from postal worker is counted as the date of receipt.
Step 3. By the date of appointment, go to the place where the investment certificate is issued. In case of ineligibility for issuance of Investment Certificate, enterprises will receive written reply from the Management Board of Vietnam-Singapore Industrial Park.
* When receiving the results, the recipient will produce a receipt (in case of loss receipt or dossier sent by mail, the recipient must produce recommendation letter of enterprise).
1 Registration form of investment certificate.
2 A valid copy of Business Registration Certificate of enterprise registering the establishment of branch.
3 Valid copy of Charter of Investment Company.
4 Written decision to establish a branch.
5 A valid copy of the Decision appointing the head of branch.
6 Report on financial capacity of investors (self-founded and responsible investors).
7 The principle agreement on investment location.
Department of Justice
+ Submit directly at Department of Justice
35 days, from the date of receiving complete and valid dossiers.
Fee: 4.500.000 dong
+ In case, step-father or step-mother adopts step-child of the husband or wife; + Aunt, uncle adopt nephew/niece, a 50% reduction of the fee for registration of foreign child adoption;
+ In cases where two or more children are adopted as siblings, from second child onwards shall be entitled to a 50% reduction of the fee for registration of foreign child adoption; + In case of adoption in both cases, the fee payer shall be entitled to apply the reduced fee in these two cases.
Step 1. The adopter completes his/her dossier and the adopted person according to regulations.
Step 2. The adopter submits the application directly at Department of Justice of Binh Duong province if the person recommended for adoption permanently resides in Binh Duong province (Specifically, submit dossiers directly at OSS of Department of Justice of Binh Duong province: Office 14, Floor 15, Tower B - Administrative Center of Binh Duong Province, Hoa Phu Ward, Thu Dau Mot Town, Binh Duong Province).
For dossiers is complete, the recipient shall write dossier receipt. If the dossier is incomplete, the recipient shall write the supplementary dossier for receiving.
Step 3. At appointment date in the Receipt, the adopted person, foster parent, representative of the nurturing establishment for children who are being adopted from nurturing establishments or birth parents, the guardian of the person accepted for adoption from the family must be present at the Department of Justice to receive the Decision (through Adoption Ceremony).
1. Profile of the adopter:
2. Profile of person to be adopted:
+ Submit directly at Justice Department
+In cases where two or more children are adopted as siblings, from second child onwards shall be entitled to a 50% reduction of the fee for registration of foreign child adoption; + In case of adoption in both cases, the fee payer shall be entitled to apply the reduced fee in these two cases.
3. Number of documents: 01 set
Step 1. The person requesting to note the adoption shall complete the dossier as prescribed.
Steps 2. The person requesting to note the adoption shall submit the application directly at OSS of Department of Justice of Binh Duong province: Office 14, Floor 15, Tower B - Administrative Center of Binh Duong Province, Hoa Phu Ward, Thu Dau Mot Town, Binh Duong Province).
For dossiers is complete, the recipient shall write dossier receipt. If dossier is incomplete, the recipient shall write the supplementary dossier for receiving.
Step 3. At appointment date in the Receipt, the person requesting to note the adoption comes to OSS of Department of Justice for results.Documents to be submitted
My Phuoc - Tan Van road has been constructed for a long time, and now some sections of the route have been put into use, making a great contribution to the reduction of traffic congestion of whole province. However, some sections of route have not yet been constructed: from My Phuoc 3 to Bau Bang, from Thu Dau Mot to My Phuoc 3, the progress seems unchanged from two years ago.
We would like to ask, how much time does it take to finish construction?
Answer by Department of Transport:
Through review, Department of Transport has following opinions:
First of all, Department of Transport would like to express our sincere thanks for your interest in development of transport infrastructure system in Binh Duong province. By the way, Department of Transport would like to inform you policy and schedule of investment in building roads from Tan Van to Bau Bang Industrial Park as follows:
1. Investment project on construction of My Phuoc-Tan Van road from Ba Kham bridge to ĐT. 741: has been approved by the provincial People's Committee according to the method: State implements ground clearance, Becamex IDC Corporation invests in construction, including the section from Ba Kham to ĐT.741, the section from Ba Kham bridge to Tan Van interchange and the section from ĐT.741 to My Phuoc 3, specifically:
- From Ba Kham Bridge to ĐT.741 (Main Line): Currently, ground clearance works have been completed and handed over to Becamex IDC Corporation, expected to December 31st 2017 will pass technical vehicles.
- From Ba Kham Bridge to Dong Nai bridge: there are 02 cases that have not been handed over, expected completion of ground clearance and construction in 2018.
- From ĐT.741 to My Phuoc 3 Industrial Park: Currently, this road has put 1st layer of asphalt concrete with 2,6km long, implementing new road surface that people just handed over (total length of 620 m). Currently, there are 44 cases still not handed over (from Km26+163÷Km27+200), expected completion of ground clearance and construction in 2018.
In addition, to enhance the connection of My Phuoc - Tan Van road with Hanoi highway, Provincial People's Committee approved to entrust People's Committee of Di An town to invest in My Phuoc - Tan Van route stretching from ĐT.743 to Hanoi highway (through Binh An textile and apparel zone); currently, this project has approved investment project and is implementing land clearance compensation and expected to be implemented in 2018.
2. Investment project on construction of My Phuoc - Bau Bang, section from 7B road to Bau Bang industrial park: has been approved by the provincial People's Committee according to the method: State implements ground clearance, Becamex IDC Corporation invests in construction. Currently, provincial authorities, People's Committee of Ben Cat town and People's Committee of Bau Bang district have been concentrating on clearance work compensation to soon hand over to Becamex IDC Corporation, specifically:
- Ground clearance work: Ground clearance project for power building – My Phuc – Bau Bang (from 7B road to Bau Bang industrial zone) has approved by People's Committee of Binh Duong Province in Decision No. 717a /QD-UBND on March 31st 2016. Accordingly, the project had to relocate and release 348 households within the scope of the project, specifically:
+ Passing through the area of Ben Cat town: paid for 57/142 households with an area of 149.496 m2 (2,4 km long); currently, 35 households have handed over the land with a total length of 1,5 km (handed over on November 16th 2017).
+ Passing through the area of Bau Bang district: paid for 64/142 households with an area of 134.827 m2 (2,17 km long); currently, 35 households have handed over the land with a total length of 1,18 km (handed over on November 16th 2017).
- Investment preparation: The project of My Phuoc - Bau Bang road has approved by Becamex IDC Corporation in Decision No.486/QD-TCT dated September 26th 2016. Currently, the design units are editing construction drawing design dossiers according to opinions of verification consultant units, expected approval of construction drawing design and estimate cost in December 2017. Estimated construction and completion is within 36 months, after handing over the construction site.
Department of Transport would like to acknowledge your question and will continue coordinate with related departments, branches and localities in solving difficulties and problems in compensation work, to soon hand over the ground so project investor can complete the construction and put into use.
Desiring to extend temporary residence card from 3-5 years to reduce the burden of making cards every year of businesses.
Answer by Department of Immigration Management – Provincial Public Security:
On June 16th 2014, the National Assembly promulgated the Law on Entry, Exit, Transit, Residence of Foreigners in Vietnam, the duration of a temporary residence card stipulating in Article 38 of this Law as follows:
Desiring to expand the restrictions of working in Vietnam, so that qualified people in vocational training in Taiwan after graduation can work immediately.
Answer by Department of Labor - Invalids and Social Affairs:
On the question of company, the Department of Labor, Invalids and Social Affairs of Binh Duong province has following opinions:
Clause 1 of Article 169 of the Labor Code (2012) stipulates that "the laborers being foreign citizens working in Vietnam must satisfy the following conditions: a) Having full civil act capacity. b) Having professional qualifications, skills and health consistent with work requirements; c) Not offenders or prosecuted for criminal liability in accordance with the law of Vietnam and foreign laws; d) Having a work permit granted by a competent state agency, except for cases prescribed". The 2012 Labor Code also stipulates that foreign employees may only recruited for managers, executives, specialists and technical workers that Vietnamese laborers do not meet the demand of business and must explain the use and approval of the competent state agency (Article 170).
Clauses 3, 4 and 5 of Article 3 of Decree No.11/2016/ND-CP stipulating criteria for job positions of foreign laborers working in Vietnam (managers, executives, specialists and technical workers) as follows:
-For the position as "Expert": "Experts are foreign laborers who fall into one of following cases: a) Having written certifications as experts of agencies, organizations or enterprises in foreign countries; b) Having a university degree or higher or equivalent and having at least 03 years of working experience in a profession trained for the position that foreign worker expected to work in Vietnam; special cases shall be considered and decided by the Prime Minister".
-For the position as "Managers and executives": "Managers are managers of enterprises according to the provisions of Clause 18, Article 4 of the Law on Enterprises or heads, deputy heads of agencies or organizations; The executive director shall be the head and direct operating subsidiary under agencies, organizations and businesses".
-For the position of "Technical Laborer": "Technical laborer is a person who has been trained in technical or other specialties for at least 01 year and worked at least 03 years in a trained specialty"
Therefore, enterprises have the demand to employ foreigners to work, the professional qualifications and skills of foreign workers must meet the above criteria.
Regarding to opinions of enterprises, Department of Labor, War Invalids and Social Affairs of Binh Duong province will acknowledge and comment in the process of promulgating legal documents related to foreign employees working in Vietnam on the basis of creating favorable conditions for foreign laborers working in Vietnam, while ensuring conformity with international practices and in particular with Vietnam's commitments in international treaties to which Vietnam is a member and the strictness of law in adjusting the labor market.
Desiring to increase investment incentives;
reduce corporate income tax to 17%. Department of Tax can
provide tax consultants, helping Taiwanese
businesses create more employment opportunities in Vietnam, and can also take-care
the wellbeing of local workers in the locality.
*Answer by Department of Tax:
Based on the above question, Department of Tax has the following opinions:
The tax rate of 20% for ten years applies to:
To the end of the 2015 tax period, in cases where enterprises with investment projects are enjoying the preferential tax rate of 20% specified in Clause 3, Article 15 of this Decree, the tax rate of 17% shall apply for the remaining period of time from January 1st 2016.
Based on the above provisions, the case that calculated by the end of 2015 tax period, enterprises with investment projects are enjoying a preferential tax rate of 20% specified in Clause 3, Article 15 of Decree No. 218/2013/ND-CP as above, the tax rate of 17% shall apply for the remaining period of time from January 1st 2016.
Van - My Phuoc Route has no street lights, so it is not safe for traffic
participants. The company has a case of employees laid off due
to robbery on the route. We would like to propose to assemble lights for this
*Answer by Department of transportation.
The construction project of Tan Van- My Phuoc route was approved. Lighting system on this route has designed using high voltage Sodium, this device consumes a lot of electricity, low lighting efficiency as well as average life expectancy is not high (about 20.000 hours);
Over research period on productivity and feature of new lights on the market, the project investor (Becamex IDC) has decided to replace lights on My Phuoc- Tan Van route from Sodium light to Led technology. According to the report of Becamex IDC, the company is currently completing procedures and deployment, scheduled for completion in the 1st quarter of 2018.
According to the provisions in Point b, Clause 3, Article 14 of the Decree No. 05/2015/ ND-CP dated on January 12th 2015 of Government giving details and guidelines on implementation of some Articles of Labor Law: "3. Working time for calculation of severance allowance, job-loss allowance is total time that employee has actually worked for employer deduct the time of the employee has taken part in unemployment insurance in accordance with the law and working time has been paid allowance by employer. In which, working time employees have joined unemployment insurance including: The time employer has paid unemployment insurance in accordance with the law and the time employer who paid simultaneously with the pay period of the employee an equivalent amount to the unemployment insurance in accordance with the law;" Thus, pursuant to provision as above, if the company pays at the same time with the period an equivalent amount to the rate of unemployment insurance under the law during probation period of employees, the company will not have to pay severance allowance for the period that has not participated in such unemployment insurance. Do we understand that right?
*Answer by Department of Labor Invalids and Social Affairs:
According to the provisions in Clause 3, Article 14 of the Decree No. 05/2015/ ND-CP dated on January 12th 2015 of Government: Working time for calculation of severance allowance, job-loss allowance is total time that employee has actually worked for employer deduct the time of the employee has taken part in unemployment insurance in accordance with the law and working time has been paid allowance by employer. In which, working time employees have joined unemployment insurance including: The time employer has paid unemployment insurance in accordance with the law and the time employer who paid simultaneously with the pay period of the employee an equivalent amount to the unemployment insurance in accordance with the law.
Thus, during probationary period, the Company pays at the same time as the employee's salary payment an amount equal to the unemployment insurance premium as prescribed by law, when the employee terminates labor contract, probationary period does not calculate towards working time to pay severance allowance.
What training programs is Binh Duong province conducting in order to create economic human resources, industrial human resources, business managers?
*Answer by Department of Home Affairs:
Binh Duong Province is conducting training programs in order to create economic human resources, industrial human resources, business managers.
In 2016-2020 period, Binh Duong provincial Party's Committee issued Program No.20-CTr/TU dated August 9th 2016 on enhancing the quality of official leaders, managers, scientific- techinical official and labor forces, meeting provincial development requirements in new period.
Overall objective of this program : building human resources with reasonable quantities and professional structure, in line with economic restructuring along the direction of prioritizing the development of service-industry together with the urbanization process. Fundamentally changes in labor quality on the basic of concentrated training and fostering human resources as leaders, managers, scientific- technical official and labor forces to meet development requirements of the province.
Implementing this program, provincial People Committee has assigned number of departments and agencies to deploy projects and plans, including :
The Province has signed cooperation with Ho Chi Minh City National University to support the province on following activities :
Why does not People Committee have financial support policies for businesses that use energy saving, to encourage businesses to save electricity and protect environment for the country. For example, if our company applies LEDs or solar power system to the factory, is there any financial support from the province?
*Answer by Department of Industry and Trade:
Pursuant to Law on efficient use of energy dated June 17th 2010.
Pursuant to Directive No.34/CT-TTg dated August 7th 2010 of Prime Minister on increasing effort for energy saving.
Currently, the Government has no regulations and guidelines on financial support mechanism for businesses to implement energy saving solutions nationwide, Therefore, Binh Duong provincial People's Committee has no basis to issue financial support mechanism for businesses in the province.
The Department of Industry and Trade will advise provincial People's Committee to propose to Government for consideration in the form of support, reward or promptly encourage businesses to well implement the provisions of the Law on Efficiency Energy Conservation and in the coming time.
The company is planning to import machinery for production. However, machinery and equipment to be imported which are of used type with following conditions:
* Answer by Customs Department:
1. Conditions to import used machinery, equipment and technological lines:
Used machinery, equipment and technology lines (referred to as used equipment for short) when importing, it is necessary to meet criteria prescribed in Clause 1, Article 6 of Ministry of Science and Technology's Circular No. 23/2015 /TT-BKHCN stipulating the import of used machinery, equipment and technology lines, in particular:
2. In case of used equipment with an age exceeding 10 (ten) years: In the case of used equipment with an age exceeding 10 (ten) years but enterprise still needs to import in order to maintain its manufacturing or business operation, the enterprise shall send a written proposal to Ministry of Science and Technology for consideration and decision (based on Article 13 of Circular No. 23/2015/TT-BKHCN).
3. In case of used machinery without certificate of production year and production standard, the company is still able to import with the exception of customs document as prescribed in Article 16 of Circular No. 38/2015/TT-BTC dated on March 25th 2015 of Ministry of Finance, the enterprise has to submit 01 (one) original inspection Certificate of an Inspecting body as prescribed in Clause 2, Article 10 of Circular No.23/2015/TT-BKHCN on production year and production standard of used equipment in accordance with provisions in Clause 1 Article 6 of this Circular. The content of Inspection Certificate, apart from basic information of a deed, conclusion must show following contents:
4. Enterprises may use Inspection Certificate issued by domestic or foreign Inspecting Body on following conditions:
Proposal to increase the time of traffic signal lights in Binh Duong New City. Currently, the signal light's changing time is from 20 seconds to 30 seconds. But since, the New City is too wide, it is impossible to cross the street in time. We would like to request the authorities to consider and improve, so that it will become livable city where older people can also safely walk on the road.
*Answer by Transportation Department:
Binh Duong Industrial - Service - Urban Complex Project with a total area of 4.196 hectares (including Binh Duong new urban area) is assigned by the Provincial People's Committee to Becamex IDC Corporation to invest in infrastructure. Currently, the infrastructure system in Binh Duong New City is managed, exploited and maintained by Becamex IDC Corporation.
Based on the recommendation of Asia Shouwa Viet Nam Co., LTD, Transportation Department would like to acknowledge; will cooperate with relevant Departments, branches, localities and Becamex IDC Corporation to examine the traffic signal light system, to have a basis for adjusting signal light's changing time to match traffic volume of each intersection.
How is the annual flood fund spent and used? (the company pays fund from Economic Department of Thu Dau Mot city).
* Answer by People's Committee of Thu Dau Mot City:
People's Committee of Thu Dau Mot city sincerely thanks the company for fulfilling obligation to pay natural disaster prevention and control fund (proper name under Decree 94/2010/ND-CP dated October 17th 2014 of the Government).
Annually, the People's Committee of Binh Duong province assigns target of collecting natural disaster prevention and control funds to districts, towns and cities and submit back to provinces for management.
Natural disaster Prevention and Control Fund shall be paid according to the provisions of Articles 9 and 10 of Decree No. 94/2010/NĐ-CP dated October 17th 2014 of the Government; Decision No. 290/QĐ-UBND dated February 5th 2015 of Binh Duong provincial People's Committee promulgating the Regulation on organization and operation of Binh Duong provincial Disaster Prevention and Control Fund; Article 3, Decision No. 2768/QD-UBND dated October 29th 2015 of Binh Duong provincial People's Committee promulgating the Provisional Regulation on management and use of Disaster Prevention and Control Fund in Binh Duong Province.
Article 9. Contents of the Fund's Expenditures
1. Expenditures of natural disaster prevention and control activities in Clause 3, Article 10 of Natural Disaster Prevention and Control Law, includes:
a) Disaster relief and support: Emergency relief of food, drinking water, medicines and other urgent needs for victims of natural calamities; support and repair houses, medical establishments, schools, environmental sanitation in disaster areas, repair of evacuation shelters for natural disaster prevention or emergency remediation of natural disaster prevention works valued at less than VND 1 billion per project;
b) Support disaster response activities: Evacuate people from dangerous places; healthcare; food, water for people to evacuate; support for monitoring, informing, warning, alerting and warning of natural disasters in the community;
c) Support preventive activities: Popularize the dissemination of legal knowledge, planning, solutions and exercises for prevention and control of natural disasters at commune level.
2. Allowances for remunerated people and administrative costs incurred related to collection of funds at commune level, but not exceeding 5% of the actual annual revenue in the commune.
3. To be transferred to support other localities suffering losses due to natural disasters beyond the capacity of localities.
Article 10. Competence to spend funds
1. The Chairman of the provincial People's Committees shall decide on spending levels and spending contents for the subjects at proposals of the Steering Committees for Natural Disaster Prevention and Control; and Search and Rescue at provincial level.
2. Steering Committees for Natural Disaster Prevention and Control and Search and Rescue at provincial level shall have to sum up the damage and support demand of People's Committees at district level and agencies, related organizations and propose to the Chairman of Provincial People's Committee.
3. Based on actual fund, Chairman of Provincial People's Committee shall decide on export of support Funds to other localities.
4. Prime Minister shall decide on transfer funds of this locality to support other localities as follows:
a / In case of urgent transfer to support localities subject to serious natural disasters, Head of the Central Steering Committee for Disaster Prevention and Control and Search and Rescue at provincial level shall agree with the Chairman of related Provincial People's Committee to report and propose the Prime Minister for decision;
b / On the basis of annual report on the fund's revenue and expenditure results, Central Steering Committees for Disaster Prevention and Control and Search and Rescue shall preside and coordinate with Ministry of Agriculture and Rural and Ministry of Finance to work out the plan for handling fund's remaining residue in the locality, ensure the maintenance of Fund's residuals in the locality and relocate other local assistance in difficulty due to severe natural disasters; submit to the Prime Minister for decision.
(Attached to the file of Decree No. 94/2010/ NĐ-CP dated October 17th 2014 by the Government; Decision No. 290/QD-UBND dated February 5th 2015 by People's Committee of Binh Duong Province; Decision No.2768/QD-UBND October 29th 2015 by People's Committee of Binh Duong Province)
On July 21st 2017, 3 out of 6 road signs were lost. After contacting the police, 03 road signs were removed by public security and urban management. By April 2017, the company has submitted an application to be designed and reworked road signs in accordance with law and has been approved by the information culture of the People's Committee of Hoa Phu Ward and Complex Management Board. And before removing road sign, Department has called the company several times but no one answer. The reason is that, hours of operation of the company started from 9h so no one received the phone. So, the company has set up a phone call to the company where there are no recipients of incoming calls, after 6 rings will be diverted calls to employees of the company. In the future, in case of any impossible telephone contact, we would like to request the department to send a written notice. However, we think we would like to receive phone at different time if the case cannot be contacted by phone.
*Answer by People's Committee and Public Security of Hoa Phu ward:
Currently, the ward is developing and implementing the campaign to build a civilized cultural lifestyle from now to 2020. It focuses on ensuring urban beauty order, construction order, advertising order, environmental sanitation, animal husbandry, campaigning to remove illegal advertising boards.
Through the military phase of implementation, inspection and detection and removing signs illegally classified ads. On Le Loi route, we detected some illegally advertising boards, including road sign of KYOSAKURA Japan Company. To mobilize the company to self-disassembles and guides to comply with regulations; However, the Culture Information and Sport Office has repeatedly contacted but failed to meet with your company.
On July 13rd 1977, the Ward People's Committee directed public servants of Culture, Information and Sports and Urban Welfare Management to coordinate to remove 3 road signs of KYOSAKURA Japan Company. After removing, the company has sent people to contact the Culture Information and Sport Office for guidance and explanation, and pledged to remove the remaining road signs.
According to the results, in May 2017, KYOSAKURA Japan Company has installed 6 new road signs without notice to local and not the size prescribed by Decision No. 07/2012 / QD-UB, dated February 27th 2012 of Binh Duong People's Committee promulgating regulations on advertising activities in Binh Duong province and Decision No.39/2016/QD-UB, dated October 7th 2016 of Binh Duong People's Committee promulgating regulations on outdoor advertising activities in Binh Duong province.
As of August 1st 2017, KYOSAKURA Japan Company has applied procedures to install 6 road signs and send maket content and installation size as prescribed, through investigation, Ward People's Committee agreed for KYOSAKURA Japan Company to implement.
The above is Official Letter in response to Japanese Business Dialogue of People's Committee of Hoa Phu ward.
Application submission via Social Insurance website: According to the content guided at seminar organized by the Social Insurance Department on September 19th, businesses are not encouraged to use submitting reports function through Social Insurance's website. The reason is slow network. Last year, we also asked same question, but currently, this situation has not improved. Based on the unit's respond, we only signed contracts to buy software declared within 1 year. So, we want to know how many years will this situation be overcome? Because if we sign a contract for many years, we may get a discount. And above all, we want you to understand that, businesses are currently unable to use functionality of the system and are incurring some unnecessary costs.
*Answer by Social Insurance Department:
First, Binh Duong Social Insurance sincerely thanks for comments of the unit. Provincial Social Insurance also would like to explain for the unit to understand:
When using software of IVAN service providers, the units need to pay for a fee. IVAN providers have 24/24 technical support and automatic update software, when making electronic social insurance report, software support to submit reports directly from the software.
Electronic Social Insurance Declaration Software is provided free of charge at https://gddt.baohiemxahoi.gov.vn portal, the software is managed and operated by Vietnam Social Insurance. To submit social insurance report on Electronic Social Insurance Declaration Software: Units must make reports on the software, digit number in the newly created report, export report to *.xlm file, login to the portal https://gddt.baohiemxahoi.gov.vn, select report submission function and select the correct folder containing the *.xml file to submit report. Electronic Social Insurance Declaration Software: does not support automatic update; all operations on the software have to import directly, which do not support the import of excel files from the software of output unit (human resources management software, salary).
Once again, Binh Duong Social Insurance would like to receive your support and thank you for your interest in contributing to improve the implementation of social insurance policy of the province.
According to the Ministry of Finance Circular No.38/2015/TT-BTC dated March 25th 2015, final report on customs declaration data is just based on form 15 on accounting data, is it right? What else should be added?
* Answer by Custom Department:
1. Regarding figures shown in settlement reports: Businesses shall make settlement reports according to provisions of Article 60 of Circular No.38/2015/TT-BTC, specifically:
a. For export production type:
The data shown on settlement reports, according to form No.15/BCQT-NVL/GSQL, is the data reflected on Accounting Book System of businesses according to corresponding accounts 152, 155 based on principle of total import and export value of raw materials, materials and finished products in the reporting period; other related accounts (such as 151, 154, 621, 631, 632, ...). Businesses are responsible to present and explain these data when requested by Customs Department in the course of inspection at head offices.
b. For processing type:
- Businesses conduct monitoring books for raw materials, materials and finished products similar to accounts 152, 155 prescribed in Circular No.200/2014/TT-BTC; Decision No.48/2006/QD-BTC. In case, businesses monitor processing activities according to their value, the manner of making final settlement reports shall be the same as for production type.
- In case, where the business's internal control system monitors goods according to the quantity of goods, not according to the value, quantities shall be output in quantities for reporting. Form No.15/BCQT-NVL/GSQL is used for finalization reports, the amount is replaced by quantity and type of materials.
2. Provisions on submitting settlement reports:
Businesses shall declare and submit finalization reports according to form No.15/BCQT-NVL/GSQL on E-Customs System V5. In case, where examination of settlement reports shows, there is an abnormal difference in data compared to customs office system, businesses may present documents such as customs declarations, accounting vouchers, audits, warehousing bills and other documents on disposal of wastes, wastes, norms etc. depending on each specific case, to explain and demonstrate suitability and accuracy of data shown in Statement of accounts of businesses.
The company receives paperwork from Customs Department such as meetings and conferences invitations but often very close to the day (usually 1 to 2 days).Therefore it is difficult to arrange, if possible, the company would like to arrange at least 1 week early.
Over the past years, Binh Duong Customs Department has always been closely with Japanese Business Association in Binh Duong to timely resolves difficulties and creates favorable conditions in import-export activities for Japanese businesses located in the area. Training meetings, dialogues, meetings etc., Binh Duong Customs Department always sends invitations to businesses at least 1 week in advance, so businesses have conditions to arrange time to participate fully and properly.
However, TOKYO ROPE VIETNAM is considered as an unexpected case, with the desire to create favorable conditions for businesses to meet and work directly with Inspection team of General Department of Customs to explain and clarify HS codes application for some goods of import and export of businesses. In this case, Thu Dau Mot Customs Department has sent an invitation letter to company before 02 business days, because the working time of Inspection team at Binh Duong Customs Department is limited, we hope to receive the sympathy from the business.
The Social Insurance implements social insurance information on Binh Duong Social Insurance Website for workers to look up information. However, social insurance payroll data of company is absolutely confidential; therefore if employee wants to know salary of other people, just knowing ID number and insurance book number is accessible. What Social Insurance measures can be taken to protect this data of businesses?
* Answer by Social Insurance:
First, Binh Duong Social Insurance sincerely thanks for comments of the unit.
Provincial Social Insurance would like to explain so the unit can be understood:
- Unit goes on the website http://bhxhbinhduong.gov.vn/ of Binh Duong Social Insurance and select Online Search, it will be directly link to https://baohiemxahoi.gov.vn/tracuu; https://baohiemxahoi.gov.vn/tracuu website is operated and managed by Vietnam Social Insurance. The website of Vietnam Social Insurance allows looking up following information: social insurance codes; the process of participating in social insurance; the value using health insurance card...
- According to written document 4027/BHXH-ST dated October 14th 2016 of Vietnam Social Insurance on guiding, reviewing and handing over social insurance books to laborers. Currently, Binh Duong provincial Social Insurance has reviewed and handed over social insurance books for workers in Binh Duong province. At the website of https://baohiemxahoi.gov.vn/tracuu of Vietnam Social Insurance when choosing function to look up participation process in social insurance, results of Vietnam Social Insurance's website show that, the participation process of social insurance of employees is same as information printed in social insurance book has been handed over to employees.
- Regarding to security, the unit described, only knowing ID number and social insurance book number is accessible, the unit described above is not accurate. To look up participation process of social insurance at Vietnam Social Insurance website, it is obligatory to enter 8 following information: 1. Province (where laborers participate in social insurance); 2. Social insurance agency (where employers submit monthly reports); 3. From month; 4. Until month; ; 5. ID No. 6. Full name; 7. Social insurance book no.; 8. Authentication code (captcha code).
On personal income tax.
According to Point I, Clause 1, Article 25 of Circular no. 111/2013/TT-BTC.
"The organization or person that pays a total income from 2 million VND to a resident that does not sign a labor contract (as guided in Point c and Point d Clause 2 Article 2 of this Circular) or that signs a labor contract for less than 03 months shall withhold 10% tax on the income before it is paid to the person."
This is quite unsound because a worker who signed a labor contract over 03 months, the monthly taxable level is 9 million VND and personal deduction is 3.6 million VND per dependant (if any). This causes difficulties for the businesses because there are a big number of workers who work less than 03 months and the majority of them quit without noticing. The business needs commitments from the workers for tax exemption when working with the tax department. In reality the withholding rate of 10% is too high compared to the low salary of the workers.
Answer by the Department of Taxation
According to Point b, Point i, Clause 1, Article 25 of Circular no.
111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance:
b.2) The income payer shall still withhold tax from the incomes earned residents that sign labor contracts for 03 months but resign before such labor contracts expire according to the progressive tax table.
i) Withholding tax in other cases
The organization or person that pays a total income from 2 million VND to a resident that does not sign a labor contract (as guided in Point c and Point d Clause 2 Article 2 of this Circular) or that signs a labor contract for less than 03 months shall withhold 10% tax on the income before it is paid to the person.
For the person that earns only a taxable income as stated above but the total taxable income estimated after personal deductions are made does not reach the taxable level, the person shall make and send a commitment (the form is provided in the guiding documents on tax administration) to the income payer as the basis for temporarily exempting the income from personal income tax.
Based on the commitment made the income earner, the income payer shall not withhold tax. At the end of the tax year, the income payer shall make a list of persons that earn incomes below that taxable level (the form is provided in the guiding documents on tax administration) and send it to the tax authority. The persons are responsible for the commitments they made. Any deceit discovered shall be penalized in accordance with the Law on Tax administration.
The persons that make commitments as guided in this Point shall obtain tax registration and have tax codes when the commitments are made.
For the aforementioned guidance:
The worker who does not sign a labor contract or that signs a labor contract for less than 03 months, the organization is responsible for withholding 10% tax on the income from 2 million VND and above.
For the person that earns the total taxable income estimated after personal deductions are made does not reach the taxable level, the person shall make and send a commitment to the income payer as the basis for temporarily exempting the income from personal income tax.
The income payer shall still withhold tax from the incomes earned residents that sign labor contracts for 03 months but resign before such labor contracts expire according to the progressive tax table.