05 Prominent Documents in the Fields of Tax, Insurance, and Investment

1. Application of healthcare service prices with salaries included from August 12

According to Official Dispatch 6188/BYT-KH-TC dated August 12, 2016, the implementation of healthcare service prices (KCB) for health insurance (BHYT) includes salary costs for certain provinces/cities as follows:

- From August 12, 2016, the implementation of KCB service prices includes direct costs, special allowances, and salary costs as stipulated in Clause 2, Article 5 of Joint Circular 37/2015/TTLT-BYT-BTC for KCB facilities (both central and local) with more than 85% of the population participating in BHYT in 16 provinces and cities:- 12 Northern provinces: Lao Cai, Thai Nguyen, Dien Bien, Ha Giang, Bac Kan, Son La, Tuyen Quang, Cao Bang, Lai Chau, Hoa Binh, Yen Bai, Lang Son;- 3 Central provinces: Da Nang, Thua-Thien Hue, and Quang Nam;- The South: Soc Trang- Continue implementing service prices including direct costs and special allowances according to Clause 1, Article 5 of Circular 37 until the Ministry of Health issues a specific notification for other units and localities.

1. Guidance on payment for participants of 5-year continuous health insurance

The Ministry of Health has issued Official Dispatch 5544/BYT-BH on direct payment of co-payment costs exceeding 6 months of statutory pay rate for participants of health insurance (BHYT) for 5 years or more continuously.

In cases where the healthcare facility determines the cumulative co-payment costs in KCB BHYT for the year have an amount greater than 6 months statutory pay rate (greater than 7,260,000 VND) from the point of participating in BHYT for 5 continuous years:

- Do not charge additional co-payment costs to the patient;- Provide an invoice stating the co-payment rate equivalent to 6 months statutory pay rate to the patient so that the Social Insurance Agency has a basis to issue a certificate of co-payment exemption within the financial year.

Refer to additional regulations for cases where the cumulative co-payment costs cannot be determined, at the time the expenses exceed 6 months statutory pay rate.

1. Guidance on the use of digital certificates for online tax declaration

The Department of Digital Signature Authentication and Information Security has issued Official Dispatch 244/CTSBMTT-KHTCC on the use of digital certificates issued by the Government Cipher Committee of Vietnam to facilitate the implementation of electronic tax services and electronic social insurance.

The Department of Digital Signature Authentication and Information Security has provided guidance documents on using digital certificates issued by the Government Cipher Committee of Vietnam for online tax declaration:

- Serve as a basis for taxpayers to check the application;- Guide the use of the functions of the online tax declaration system after upgrading to meet the requirements for online tax declaration for administrative units using specialized digital signatures;- Provide detailed instructions for each subsystem of the system and help users step-by-step in performing functions;- The guidance documents with illustrative images make it easy for users to perform the system's functions for online tax declaration.

Guidance Document 01

Guidance Document 02

1. Only businesses under the Ministry of Defense are allowed to trade in fireworks

In addition to the conditions stipulated in Articles 7 and 8 of Decree 96/2016/ND-CP concerning security and order for certain conditional investment and business lines, the following business entities must meet additional conditions:

- Only businesses under the Ministry of Public Security (BCA) are allowed to produce seals with the National Emblem of the Socialist Republic of Vietnam, seals with the Public Security insignia; only businesses under the Ministry of Defense (BQP) are allowed to produce seals with the Military insignia, except for businesses already operating before July 1, 2016;- Only businesses under the BQP and BCA are allowed to trade in devices that interfere with and block mobile information signals;- Only businesses under the BQP are allowed to trade in fireworks.

Decree 96/2016/ND-CP abolishes Decree 52/2008/ND-CP and Decree 72/2009/ND-CP.

1. Conditions for licensing business services of network information security

From July 1, 2016, the issuance of licenses for trading in network information security (ATTTM) products and services will be carried out according to Decree 108/2016/ND-CP.

The regulation specifies the period of the business license for ATTTM products and services is 10 years and the conditions for licensing business products and services of ATTTM.

More details can be found in Decree 108/2016/ND-CP.

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