2022

Passing through 2022, the year of various fluctuations from the market, economy, politics and society, with careful preparation in many aspects and practical development strategy, NHQuang&Associates has well obtained many achievements in professional work, knowledge improvement, experience consolidation, skill development, brought significant values which are highly appreciated by clients; in the meanwhile, contributed further to the society through sharing legal expertise and practical researches drawn from hundreds of hours of research and work of lawyers.

Heading for 2023, NHQuang&Associates will continue well boosting its internal resources, constantly improving and developing its capacity to be ready to meet new requirements, overcome upcoming challenges, and promoting the rule of law in Viet Nam.

On October 30, 2022, the Government issued Decree 91/2022/ND-CP (Decree 91) amending Decree 126/2020/ND-CP guiding the Law on Tax Administration. Decree 91 takes effect from the time of promulgation. The promulgation of Decree 91 aims to overcome a number of obstacles and difficulties in the process of implementing the provisions of Decree 126. Enterprises should update and research the provisions of Decree 91 to ensure the implementation of tax obligations in compliance with the law.

New points on tax administration are presented by Le Hai Linh.

Circular 11/2022/TT-NHNN regulating the bank guarantee has been issued to replace Circular 07/2015/TT-NHNN stipulating the bank guarantee and Circular 13/2017/TT-NHNN amending and supplementing a number of articles of Circular 07/2015/TT-NHNN. Circular 11 will take effect from April 1, 2023. Some new points of Circular 11 may affect the operation of enterprises.

Some new points related to bank guarantee are presented by Le Hai Linh.

To create a legal basis to strictly handle the acts that obstruct procedural activities of competent agencies and persons, on August 18, 2022, the National Assembly Standing Committee promulgated the Ordinance on sanctions of administrative violations for acts of obstructing procedural activities (the Ordinance). The Ordinance regulates acts of obstructing procedural activities subject to sanctions for administrative violations; forms and levels of penalties; remedial measures; measures to prevent and ensure the handling of administrative violations; competence, procedures in sanctioning, enforcement of sanctioning decisions and coercive enforcement of decisions on sanctioning administrative violations for acts of obstructing procedural activities. It should be noted that the penalties specified in the Ordinance is applicable to individuals, the penalties for organizations with similar violations will double the ones for individuals.

Some notable contents of the Ordinance on sanctions of administrative violations for acts of obstructing procedural activities are presented by Le Hai Linh.

In order to provide the penalties compatible with the provisions of the Law on Environmental Protection 2020, Decree 08/2022/ND-CP and Decree 06/2022/ND-CP, the Government has issued Decree 45/2022/ND-CP on penalties for administrative violations in the field of environmental protection (Decree 45), taking effective from August 25, 2022. Compared to the previous Decree 155/2016/ND-CP amended by Decree 51/2020/ND-CP, Decree 45 supplements regulations on penalties against many new administrative violations and amends the regulations on penalties against existing administrative violations to match management requirements and practices of application.

Some notable provisions of the Decree on penalties for administrative violations in the field of environment are presented by Nguyen Thi Kim Anh.