Policies effective from April 2022

On April 15, 2022, Decree 19/2022/ND-CP guiding the regime and policies for professional soldiers, defense workers and civil servants who change jobs, and defense workers and civil servants who quit their jobs will officially take effect. Accordingly, defense workers and civil servants who quit their jobs will enjoy the following benefits:

- Enjoy social insurance and other benefits (if any).

- Receive a one-time allowance, for each year of work, receive an allowance equal to 1 month's salary of the month immediately preceding the month of termination.

- In case a defense worker or civil servant has left his/her job and returned to his/her locality within a period of no more than 1 year from the effective date of the decision to leave the job, the benefits shall be resolved as follows:

+ If recruited to work at agencies and organizations receiving salaries from the state budget: Be entitled to transfer to another industry; return one-time allowance and one-time social insurance allowance (already received).

+ If recruited to work at enterprises or units that do not receive salary from the state budget but wish to reserve the time to pay social insurance: Refund the one-time social insurance subsidy (already received).

Tourism workers are supported with vocational training of 1.5 million VND/month

This is one of the notable contents mentioned in Circular 12/2022/TT-BTC, which will officially be applied from April 9, 2022. According to Circular 12, tourism enterprises and organizations will be partially supported with funding for training, fostering, and improving vocational skills for tourism workers with the following amount:

- For participants in vocational training courses of up to 3 months: The support level is calculated based on the tuition fee of the vocational training facility and the actual training time, but not exceeding 4.5 million VND/person/training course.

- For those participating in vocational training courses of more than 3 months: The support level is calculated by month, tuition fee and actual vocational training time, but not exceeding 1.5 million VND/person/month and the maximum support period is not more than 6 months.

The highest salary for market management officials is nearly 12 million VND/month.

Effective from April 1, 2022, Circular 02/2022/TT-BCT provides specific guidance on salary classification for market management civil servant ranks as follows:

- The Senior Market Controller rank (code 21.187) applies the salary scale of civil servants type A3, group 1 (A3.1), from salary coefficient 6.20 to salary coefficient 8.00.

- The position of Chief Market Controller (code 21.188) applies the salary scale of civil servants type A2, group 1 (A2.1), from salary coefficient 4.40 to salary coefficient 6.78.

- Market Controller rank (code 21.189) applies the civil servant salary scale type Al, from salary coefficient 2.34 to salary coefficient 4.98.

- The intermediate market controller rank (code 21.190) applies the A0 civil servant salary scale, from salary coefficient 2.10 to salary coefficient 4.89.

Currently, with the basic salary of 1.49 million VND/month, the salary of market management civil servants will fluctuate from 3.129 - 11.92 million VND/month.

Environmental protection tax reduction on gasoline from April 1, 2022

With the recent escalation of gasoline and oil prices, the reduction of environmental protection tax on this item will certainly bring good news to people because this tax reduction will directly reduce the retail price of gasoline, oil, and lubricants.

At the 9th session held on the afternoon of March 23, 2022, the National Assembly Standing Committee officially passed the Resolution on reducing environmental protection tax on gasoline, diesel, fuel oil, and lubricants. In which:

- Gasoline (except ethanol) decreased by VND2,000/liter, from VND4,000/liter to VND2,000/liter.

- Diesel oil, fuel oil, and lubricants decreased by VND1,000/liter, from VND2,000/liter to VND1,000/liter.

- Grease reduced by 1,000 VND/kg, from 2,000 VND/kg to 1,000 VND/kg.

- Kerosene decreased by 700 VND/liter, from 1,000 VND/liter to the floor price of 300 VND/liter. In particular, jet fuel remained at the current level, which was reduced by 1,500 VND/liter according to Resolution No. 13/2021/UBTVQH15 dated December 31, 2021 of the National Assembly Standing Committee.

The applicable period is from April 1, 2022 to December 31, 2022. From January 1, 2023, this tax rate will return to the old rate according to Resolution No. 579/2018/UBTVQH14.

Apply electronic invoices nationwide

This is a notable content in Decision No. 206/QD-BTC on the implementation of electronic invoices for enterprises, economic organizations, business households, and individual businesses in 57 provinces and centrally run cities.

Previously, from November 2021, electronic invoices were deployed in 6 provinces and cities: Hanoi, Ho Chi Minh, Hai Phong, Phu Tho, Quang Ninh, Binh Dinh. By April 2022, the remaining provinces and centrally-run cities will be implementing electronic invoices, including: Ha Giang, Ha Nam, Ha Tinh, Hai Duong, Hau Giang, Hoa Binh, Hung Yen, Khanh Hoa, Lang Son, Lao Cai, Long An, Nam Dinh, Nghe An, Ninh Binh, Ninh Thuan, Phu Yen, Quang Binh, Quang Nam, Quang Ngai, Quang Tri, Soc Trang, Son La, Yen Bai...

The Tax Departments of 57 provinces and cities are responsible for reporting to the People's Committees of provinces and cities to establish a Steering Committee to deploy the application of electronic invoices in the locality, organize training for taxpayers and tax officials on regulations on electronic invoices,...

Relaxing conditions to become university and college lecturers

Circular 4/2022/TT-BGDDT, effective from April 19, 2022, amends and supplements a number of regulations related to the appointment of lecturers at pedagogical colleges and universities of Circular 35/2020/TT-BGDDT and Circular 40/2020/TT-BGDDT.

Accordingly, instead of requiring a certificate of training in professional title standards for lecturers according to each rank (I, II, III) as before, Circular 04/2022/TT-BGDDT has allowed the application of a general standard of having a certificate of training according to professional title standards for pedagogical college lecturers or according to professional title standards for university lecturers.

In addition, the new circular also clearly states that civil servants who have obtained a training certificate according to the professional title standards of the teaching civil servant rank before June 30, 2022 are determined to meet the requirements for a training certificate according to the professional title standards of lecturers.

At the same time, this certificate can also be used when taking exams or considering promotion and does not have to attend training programs according to the professional title standards of lecturers.

Two cases where Vietlott buyers are refunded their ticket purchase money

This is one of the new contents added in Circular 18/2022/TT-BTC, effective from April 28, 2022. Accordingly, the computerized lottery company must refund the purchase of computerized lottery tickets to all participants in the following cases:

- The drawing schedule is announced to be canceled due to technical problems or force majeure caused by natural disasters, epidemics, or fires, but there is no re-drawing schedule; or there is a re-drawing schedule, but the drawing time is 72 hours later than the original schedule.

- The announced lottery results are canceled according to the conclusion of the competent state management agency (Ministry of Finance, police agency, inspection and examination agency). Also according to Circular 18, the lottery tickets proposed for refund must also meet the same conditions as the lottery tickets for winning prizes.