8 outstanding policies effective from February 2018

1. Regulations on digital signatures on electronic documents in state agencies

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Circular 41/2017/TT-BTTTT regulating the use of digital signatures for electronic documents (ED) in state agencies will take effect from February 5, 2018. Accordingly: digital signature is performed through digital signature software and is notified of success or failure when signing on E-DOC.

In case the authorized person is required to digitally sign the electronic document, through digital signature software, the authorized person shall use a personal secret key to digitally sign the electronic document.

In case an agency or organization digitally signs an electronic document, through digital signature software, the assigned document officer will use the secret key and seal of the agency or organization to digitally sign the electronic document.

2. Change the mandatory ratio requirement for using unburnt construction materials

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This is the highlight of Circular 13/2017/TT-BXD on the use of unburnt construction materials in construction works (effective from February 1, 2018).

Accordingly, for construction projects using the state budget, the mandatory rate of using unburnt materials is changed as follows:
- For the provinces of the Northern Midlands and Southeastern Delta:
+ At least 90% in urban areas of type III or higher;
+ Minimum 70% in remaining areas.
- For the remaining provinces:
+ At least 70% in urban areas of type III or higher;
+ Minimum 50% in remaining areas.
(Current regulation rate is 100% of total construction materials).
- Construction works of 9 floors or more, regardless of capital source, must use at least 80% (an increase of 30% compared to current regulations).
Only Hanoi and Ho Chi Minh City still apply the rate of 100%.

3. Psychological counseling guide for high school students

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The Minister of Education and Training issued Circular 31/2017/TT-BGDDT on guidelines for implementing psychological counseling for students in high schools (effective from February 2, 2018).

Accordingly, psychological counseling for high school students will be conducted with the following contents: age, gender, marriage, adolescent reproductive health... in the following forms of counseling:
- Develop psychological counseling topics for students and arrange them into separate lectures or integrate them into class activities, integrate them into core subjects...
- Online consultation via school intranet, email, social networks, phone...
- Regularly discuss with students' parents about psychological developments and issues that need counseling and support for students...

4. Determine the estimated cost of urban development investment consulting

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Circular 12/2017/TT-BXD on guidance on determining and managing costs related to urban development investment issued by the Ministry of Construction.

Accordingly, determining the estimated consulting costs for urban development investment works such as: direct labor costs, management costs... is guided as follows:
- Direct labor cost (Ccg): determined by the number of direct workers, working time of experts (number of months - person, days - person or hours - person) and salary of direct workers.
- Management cost (Cql): determined by percentage (%) of expert cost.
- Other costs (Ck): determined according to the expected needs of each type of consulting work.
- Pre-tax income (TN): determined by 6% of (Direct labor cost + Management cost).
- Value added tax (VAT): determined according to current regulations.
- Contingency cost (Cdp): determined to be no more than 10% of all the above expenses.
Circular 12/2017/TT-BXD takes effect from February 1, 2018.

5. New regulations on non-deductible expenses when calculating corporate income tax

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This content is stipulated in Decree 146/2017/ND-CP amending Decree 100/2016/ND-CP and Decree 12/2015/ND-CP of the Government.

Accordingly, the following changes are made to non-deductible expenses when determining taxable income for corporate income tax:
- The portion of expenditure exceeding VND 3 million/month/person (current regulation is VND 1 million) to contribute to voluntary pension fund, buy voluntary pension insurance, life insurance for employees;
- The portion exceeding the prescribed level of social insurance and health insurance is used to contribute to social security funds, health insurance funds and unemployment insurance funds for employees.

6. There are 6 cases requiring expert appraisal in economic cases.

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Joint Circular 01/2017/TTLT-VKSNDTC-TANDTC-BCA-BTP stipulates that in addition to mandatory cases according to Article 206 of the 2015 Criminal Procedure Code, the prosecution agency may request an expert assessment in an economic case in necessary cases such as:

- Determine the quality, origin and source of assets, goods, counterfeit goods, genuine goods and prohibited goods;
- Tracing documents, objects, signatures, handwriting, seals, traces, electronic data;
- Determine the accuracy of weighing, measuring, counting tools and other machinery and equipment;
- Identify violations in the investment field;
- Difficulty in determining the extent of damage caused by violations in the investment field;
- Identify violations in tax, finance,... and other areas deemed necessary to conduct an appraisal.
Requesting an expert assessment in the above cases is only carried out when there is not enough evidence to prove the act, nature and extent of damage caused by the crime.

7. Exploiting vessels beyond their age limit will be fined up to 75 million VND.

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This is the content stipulated in Decree 142/2017/ND-CP on administrative sanctions for violations in the maritime sector.

Accordingly, the act of exploiting vessels beyond their expiry date will be punished as follows:
- Fines from 65 to 75 million VND for floating restaurants, floating hotels, and overnight tourist accommodation facilities;
- A fine of 55 - 65 million VND for passenger transport vehicles with a capacity of more than 12 people that are not overnight tourist accommodation ships, floating hotels, floating restaurants, or hovercraft;
- Fine from 45 to 55 million VND for vehicles carrying dangerous goods, oil, liquefied gas, and hovercraft.
In addition, organizations and individuals who violate the law will also have their captain's license or captain's certificate of professional competence revoked for a period of 02 to 03 months.

8. Foreign language proficiency standards for international tour guides

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This content is stated in Circular 06/2017/TT-BVHTTDL detailing a number of articles of the Law on Tourism.

Accordingly, a person who is proficient in a foreign language as prescribed is a person who meets one of the following criteria:
- Have a college degree or higher in foreign languages;
- Have a college degree or higher in a foreign language training program;
- Have a college degree or higher from abroad;
- Have a foreign language certificate or diploma:
+ Level 4 or higher of the 6-level foreign language proficiency framework for Vietnam;
+ B2 or higher Common European Framework of Reference for Languages.
(The certificate must be valid or issued within 05 years, the certificate does not specify a time limit, issued by a competent organization or agency that meets the required level according to regulations).

Peace